Notification u/s 47 of the Income Tax Act, 1961 r.w.s 536(2) of the Income Tax Act, 2025 for transfer of capital asset from Nuclear Power Corporation of India Limited (NPCIL), being transferor public sector company, to Anushakti Vidhyut Nigam Limited (ASHVINI)

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17072026-274590 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3771] NEW DELHI, FRIDAY, JULY 17, 2026/ASHADHA 26, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th July, 2026 S.O. 3935(E).— In exercise of the powers conferred by clause (viiaf) to section 47 of the Income-tax Act, 1961 read with section 536(2) of the Income-tax Act, 2025, the Central Government hereby notifies the transfer of capital asset from Nuclear Power Corporation of India Limited ('NPCIL') (PAN:AAACN3154F), being transferor public sector company, to Anushakti Vidhyut Nigam Limited ('ASHVINI') (PAN: AAJCA9421F), being transferee public sector company, under the plan approved by the Central Government on 15th day of October, 2025, for the purposes of the said clause. 2. This notification shall apply in relation to the year of transfer, Financial Year 2025-26 (Assessment Year 2026-27). [Notification No. 91/2026-CBDT/F. No. 225/139/2025-ITA.II] Dr. INDU BALA, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect (from the financial year of transfer) to this notification.