Central Board of Direct Taxes (CBDT) issued notification no. 2/2026 dated 06.01.2026 to provide exemption u/s 10(46A)(b) to “Joint Electricity Regulatory Commission (for The State of Goa and Union Territories except Delhi) (PAN: AAAJJ0668D), an authority constituted under the Electricity Act, 2003 (No. 36 of 2003).
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This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be an authority 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.
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