U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Uttar Pradesh Electricity Regulatory Commission’, Lucknow, a commission constituted under the Uttar Pradesh Electricity Reforms Act, 1999 (UP Act No.24 of 1999), in respect of the specified income arising to the said Commission

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..... OF FINANCE (DEPARTMENT OF REVENUE) ( CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 44/2018 New Delhi, the 14th September, 2018 S.O. 4858(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, Uttar Pradesh Electricity Regulatory Commi .....

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..... f the Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for the assessment years 2017-2018 and 2018-2019 and shall apply with respect to the assessment years 2019-2020, 2020-2021 and 2021-2022. [F.No.300196/2/2017-ITA-I] VINAY SHEEL GAUTAM, Under Secy. Explanatory Memorandum :-It is certified that no person is being adversely affected by giving retr .....

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