Transcription of NOTIFICATION - incometaxindia.gov.in
1 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(ii)] 3. - ( ) ; ( ) ; ( ) , 1961 139 4( ) ( ) [ . 8 /2018/ ..196/38/2015- -I)] , MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th February, 2018.
2 696(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 Maharashtra electricity regulatory commission , a commission constituted by the State Government of Maharashtra, in respect of the following specified income arising to that commission , namely:- 1. Fees for Annual Licence; 2. Interest on Fixed Deposit and Savings Account; 3. Fees for Application / Petition filed; 4. Grants from Government of Maharashtra; 5. Fees for Documents; 6. Penalty for delayed payment of Annual Licence Fees; 7. Fees for RTI; 8. Sale of scrap. 2. This NOTIFICATION shall be deemed to have been applied for the period to and for the financial years 2012-13 to 2014-15.
3 3. This NOTIFICATION shall be effective subject to the following conditions, namely:- (a) the Maharashtra electricity regulatory commission does not engage in any commercial activity; (b) the activities and the nature of the specified income of Maharashtra electricity regulatory commission remain unchanged throughout the financial years; and Hkkx II [ 3(ii) Hkkjr dk jkti=k % 3 (c) the Maharashtra electricity regulatory commission files returns of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Act, Income-tax Act, 1961. [ NOTIFICATION No. 8 /2018 )] ROHIT GARG, Director Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective effect to this NOTIFICATION .]
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