Notification of Karnataka Electricity Regulatory Commission · S.O. 2690(E)
CBDT notification S.O. 2690(E) · 16 Jun 2025
Official title
notification no. 60/2025 f.no.300195/17/2025 ita i / so 2690 e
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government notifies the Karnataka Electricity Regulatory Commission for the purposes of section 10 clause 46A of the Income-tax Act. This notification applies from the assessment year 2025-26. The commission must remain a body under The Electricity Act 2003. It must also continue to perform one or more purposes specified in section 10 clause 46A sub-clause a of the Income-tax Act.
What you must do
- Maintain status as a commission under The Electricity Act 2003
- Perform purposes specified in section 10 clause 46A sub-clause a
Key dates
- Effective assessment year
- Not dated
Document text
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th June, 2025
S.O. 2690(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 the „Karnataka Electricity Regulatory Commission‟, Bengaluru (PAN: AAAGK0112L) (hereinafter referred to as “the assessee”), a commission constituted under „The Electricity Act, 2003‟ (No. 36 of 2003), for the purposes of the said clause.
- This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee continues to be a commission constituted under „The Electricity Act, 2003‟ (No.36 of 2003) 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. 60/2025/F.No.300195/17/2025-ITA-I]
MEENAKSHI SINGH, Dy. 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
- 16 Jun 2025
- Document number
- S.O. 2690(E)
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax