MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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.
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.