Notification No. 147/2025 [F. No. 300195/9/2025-ITA-I] / S.O. 4167(E)

What it does

In exercise of the power under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, the Central Government notifies the Tamil Nadu Electricity Regulatory Commission (PAN AAAGT0048J), a commission constituted under the Electricity Act, 2003, for the purposes of that clause. The notification is effective from assessment year 2024-25, subject to the condition that the Commission continues to be a commission constituted under the Electricity Act, 2003 with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10.

Why it was issued

The explanatory memorandum certifies only that no person is being adversely affected by giving the notification retrospective effect; no further reason is stated.

Who it reaches

Tamil Nadu Electricity Regulatory Commission
its assessing officer from assessment year 2024-25 onwards
licensees and generating companies paying fees and charges to the Commission

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.10	s.11, s.19

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 15th September, 2025
S.O. 4167(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the
Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as "the Income-tax Act"), the Central Government hereby
notifies "Tamil Nadu Electricity Regulatory Commission" (PAN: AAAGT0048J) (hereinafter referred to as
"the assessee"), a commission constituted under "The Electricity Act, 2003" (No. 36 of 2003), for the purposes of the
said clause.
2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee
continues to be a commission constituted under "The Electricity Act, 2003" (No. 36 of 2003) with one or more of the
purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
[Notification No. 147/2025/ F. No. 300195/9/2025-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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.

From when

Assessment year 2024-25, retrospectively.

What to watch

It is retrospective, taking effect from assessment year 2024-25.
The relief is continuing and conditional: it holds only so long as the Commission remains constituted under the Electricity Act, 2003 with a purpose specified in sub-clause (a) of clause (46A).
No list of specified income is set out; clause (46A) operates on its own terms, unlike a notification under clause (46).
It is made under the Income-tax Act, 1961 although issued in September 2025, so the 1961 numbering governs.

Where you meet it

In the Commission's return of income and in any assessment or exemption enquiry for assessment year 2024-25 and later years where the section 10(46A) claim is examined.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 148/2025 [F. No. 300196/41/2025-ITA-I] / S.O. 4251(E) · Notification No. 146/2025 [ F. No. 300195/40/2024-ITA-I] / S.O. 4166(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.

What this is