Section 10(46) of the Income-tax Act, 1961 – Central Government constituted "Joint Electricity Regulatory Commission for the State of Goa and Union territories" for dealing with specified income. - 27/2015 - Income Tax

[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)] Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION NO. 27/2015 New Delhi, the 24 th March, 2015 S.O. (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 Joint Electricity Regulatory Commission for the State of Goa and Union territories . a Commission constituted by the Government of India, in respect of the following specified income arising to that Commission, namely:- (a) petition fees; (b) licence fees; (c) interest earned from deposits in banks. 2. This notification shall be applicable for the financial years 2011-12 to 2015-16. 3. The notification shall be effective subject to the conditions that the Joint Electricity Regulatory Commission for the State of Goa and Union territories- (a) does not engage in any commercial activity; (b) its activities and the nature of the specified income remain unchanged throughout the financial years; and (c) it files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the said Act . [F.No.196/41/2012-ITA.I] DEEPSHIKHA SHARMA Director to the Government of India