MINISTRY OF FINANCE
                                               (Department of Revenue)
                                      (CENTRAL BOARD OF DIRECT TAXES)
                                                  NOTIFICATION
                                          New Delhi, the 26th September, 2018

         S.O. 4983(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, `Chhattisgarh State Electricity
Regulatory Commission', Raipur, a Commission constituted by the Government of Chhattisgarh, in respect of the
following specified income arising to that Commission, namely:--






        (a)      Grants received from State Government;

        (b)      Annual License fee under Electricity Act, 2003;

        (c)      Petition fees under Electricity Act, 2003;
        (d)      Penalty imposed under Electricity Act, 2003.

2.     This notification shall be effective subject to the conditions that `Chhattisgarh State Electricity Regulatory
Commission', Raipur --
        (a)      shall not engage in any commercial activity;

        (b)      activities and the nature of the specified income shall remain unchanged throughout the financial years;
                 and
        (c)      shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section
                 139 of the Income-tax Act, 1961.

3.       This notification shall be deemed to have been applied for the assessment years 2018-19 and shall apply with
respect to the assessment years 2019-20, 2020-21, 2021-22 and 2022-23.






                                                                [Notification No. 56/2018/ F .No. 300196/45/2017-ITA-I]
                                                                                  VINAY SHEEL GAUTAM, Under Secy.




              Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
                                and Published by the Controller of Publications, Delhi-110054.
                                                                                                                 Digitally signed by SARVESH
                                                                                           SARVESH KUMAR KUMAR SRIVASTAVA
                                                                                           SRIVASTAVA    Date: 2018.09.28 19:14:36
                                                                                                         +05'30'