MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th July, 2017
S.O. 2384(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the
Himachal Pradesh Electricity Regulatory Commission, a commission established by the Government of
Himachal Pradesh, in respect of the following specified income arising to that Commission, namely:—
(a) amount received in the form of Government grants;
(b) amount received as license fee from licensees in electricity;
(c) amount received as Court fee or petition fee; and
(d) interest earned on Government grants and fee received.
2.
This notification shall be effective subject to the conditions that Himachal Pradesh Electricity
Regulatory Commission,—
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial
years; and
(c)
shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of
section 139 of the said Act.
3.
This notification shall apply with respect to the financial years 2017-2018, 2018-2019, 2019-2020,
2020-2021 and 2021-2022.
[Notification No. 76 /2017/ F. No. 300196/4/2017-ITA-I]
DEEPSHIKHA SHARMA, Director
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.
RAKESH SUKUL
Digitally signed by RAKESH
SUKUL
Date: 2017.07.29 17:24:54 +05'30'
