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Central Board of Direct Taxes (CBDT) issued notification no. 117/2026 dated 25.08.2026 to hereby notify 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 serial no. 42 in Schedule VII of the Income tax Act, 2025.
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CBDT issued notification no. 47/2025 dated 13.05.2025 whereby the Central Government notifies, the ‘Telangana State Pollution Control Board’, a Board constituted by the State Government of Telangana under Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974), for the purposes of the clause (46) of Section 10 of the Income-tax Act in respect of the following specified income arising to that Board, namely:-
CBDT issued notification no. 101/2026 dated 29.07.2026 to provide exemption u/s 10 (46) of the Income-tax Act, 1961 (43 of 1961) to specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the Central Government in the Official Gazette for the purposes of that section;
Central Board of Direct Taxes (CBDT) issued notification no. 114/2024 dated 16.10.2024 to make further amendment in the Income-tax Rules, 1962, namely