Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “ Punjab State Electricity Regulatory Commission” a Commission constituted by the Government of Punjab, in respect of the certain specified income arising to the said Commission.

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..... Section 3, Sub-section (ii)] Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION NO. 36/2015 New Delhi, the 10th April, 2015 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 'Punjab State Electrici .....

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