notification no. 60/2025 f.no.300195/17/2025 ita i / so 2690 e

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2 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. 2. 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.