CBDT Grants Income Tax Exemption to Joint Electricity Regulatory Commission under Section 10(46A):

CBDT Grants Income Tax Exemption to Joint Electricity Regulatory Commission under Section 10(46A) The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has issued an official notification dated January 06, 2026, informing that the Central Government has granted tax exemption to the “Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) with PAN AAAJJ0668D.

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The aforesaid authority has been established under the Electricity Act, 2003 (No. 36 of 2003). The government has taken this action in pursuance of its powers granted under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). The authority will be able to enjoy the benefit of tax exemption for the purposes stated under the said clause.

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The present notification is scheduled to take effect from the Assessment Year (AY) 2024-25, provided the authority remains 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. Refer to the official notification for complete information.