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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-25082026-275740
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 4522]
NEW DELHI, TUESDAY, AUGUST 25, 2026/BHADRA 3, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th August, 2026
S.O. 4707(E). — In exercise of the powers conferred by Schedule VII [Table: Sl.No.42] read with section 11
of the Income-tax Act, 2025 (30 of 2025) (hereinafter referred to as the Income-tax Act), the Central Government hereby
notifies the "Maharashtra Electricity Regulatory Commission (PAN: AAAGM0004R)" (hereinafter referred to as the
assessee), a Commission constituted under the Electricity Regulatory Commissions Act, 1998 (No. 14 of 1998) for the
purposes of that serial number.
2. This notification shall be effective from the tax year 2026-2027, subject to the condition that the assessee continues
to be a Commission constituted under the Electricity Regulatory Commissions Act, 1998 (No. 14 of 1998), with one or
more of the purposes specified in Schedule VII [Table: Sl.No.42] of the Income-tax Act.
[Notification No. 117/2026/F. No. 195/13/2025-ITA-I]
HARDEV SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
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