Exemption for Rajasthan Electricity Regulatory Commission
CBDT notification Notification No. 53/2026/F.No.300195/48/2025-ITA-I · 31 Mar 2026
Official title
notification no. 53/2026 f.no.300195/48/2025 ita i / so 1664 e
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Direct Taxes has notified the Rajasthan Electricity Regulatory Commission as a body for the purposes of section 10(46A)(b) of the Income-tax Act, 1961. This notification grants the Commission tax-exempt status starting from the assessment year 2026-27. The exemption is conditional upon the entity maintaining its status as a Commission constituted under the Electricity Regulatory Commissions Act, 1998, and continuing to perform one or more of the functions specified in section 10(46A)(a) of the Income-tax Act.
What you must do
- Maintain status as a Commission under the Electricity Regulatory Commissions Act, 1998 and perform specified functions.
Key dates
- Effective from
- 01 Apr 2026
- Effective date for assessment year 2026-27
Document text
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 31st March, 2026
S.O. 1664(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby notifies “Rajasthan Electricity Regulatory Commission” (PAN: AAABR0296D) (hereinafter referred to as “the assessee”), a Commission constituted under the Electricity Regulatory Commissions Act, 1998 (No. 14 of 1998), for the purposes of the said clause.
- This notification shall be effective from the assessment year 2026-27, 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 sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
[Notification No. 53/2026/F.No.300195/48/2025-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.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 31 Mar 2026
- Document number
- Notification No. 53/2026/F.No.300195/48/2025-ITA-I
- Issuing division
- Central Board of Direct Taxes
- Effective date
- 01 Apr 2026
- Coverage area
- direct-tax