[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. 69/2013
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 Rajasthan Electricity Regulatory Commission, a Commission established by the Government of Rajasthan, in respect of the following specified income arising to that Commission, namely :-
“(a) amount received as petition filing fee ;
(b) interest earned on investment.”
2. This notification shall be deemed to have been applied for the financial year 2012-13 and shall applicable for the financial year 2013-14, 2014-15, 2015-16 and 2016-17.
3. The notification shall be effective subject to the following conditions, namely:-
(a) the Rajasthan Electricity Regulatory Commission does not engage in any commercial activity;
(b) the activities and the nature of the specified income of Rajasthan Electricity Regulatory Commission remain unchanged throughout the financial year; and
(c) the Rajasthan Electricity Regulatory Commission files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-Tax Act, 1961.
[F. NO. 196/6/2012-ITA.I]