[To be published in the cazette oflndia, Extraordinary, Part-II, Section 3, Sub-section (ii)]
Govemment oflndia
Ministry ofFinance
Departrnent ofRevenue
Central Board of Diect Taxes
NOTIFICAa|ION
F-
New Delhi, the /
March, 2016
S.O
(E). - In exercise ofthe powers conferred by clause (46) ofsection l0 ofthe Income-tax
Act, 1961 (43 of 1961), the Central covemment hereby notifies for the puposes ofthe said clause, the
Andhra Pradesh Elect city Regulatory Commission, a Commission constituted under the Andhra
Pradesh Electricity Reform Act, 1998 (covemment ofAndhra Pradesh Act No.3O of 1998), in respect
ofthe following specified income arisingto that Commissioh, namely:-
(a) Licenc€ fee received under the Electricity Act, 2003;
(b) Grans-in-Aid received from covemmem;
(c) Interest earned on investment or deposit in nationalised bank or financial institutions.
2.
This notification shall be subject to the conditions that the Andka pradesh Electricity
Regulatory Commission:-
(a) shall not engage in any commercial activity;
(b) its activities and the nature ofthe specified income remain unchanged throughout the
financialyears; and
(c) shall file retum ofincome in accordance with the provision ofclause (g) ofsub-section (4C)
ofsection 139 ofthe Income-tax Act. 1961.
3.
This nolification shall be deemed to have been applicable for the financi4l year 2014-2015 and
shall apply with respect to the financial years 2015-2016,2016-2017,2017-2018 and2OtB-ZOtg.
lNotification No. tZ
2016
F.No. 196282014-lTA-ll
The Manager,
Government of India Press,
Mayapuri Press,
New Delhi.
To
(DEEPSHKHA SHARMA)
Director, Go,'vemment of lndia
