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Case law › Notifications › 2026 › Notification No. 117/2026 [F. No. 195/13/2025-ITA-I] / SO 4707(E) : Notification in the case of Maharashtra Electricity Regulatory Commission
Notification 25 August 2026

Notification No. 117/2026 [F. No. 195/13/2025-ITA-I] / SO 4707(E) : Notification in the case of Maharashtra Electricity Regulatory Commission

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 117/2026 [F. No. 195/13/2025-ITA-I] / SO 4707(E) : Notification in the case of Maharashtra Electricity Regulatory Commission was published on 25 August 2026. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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 ActNow
s.11s.332, s.333, s.334, s.335, s.337, s.338, s.339, s.340, s.341, s.342, s.344, s.345, s.350, s.355

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue )
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th August, 2026
S.O. 4707(E).— In exercise of the powers conferred by Schedule VII [Table: Sl.No.42] read with section 11 of the Income-tax Act, 2025 (30 of 2025) (hereinafter referred to as the Income-tax Act), the Central Government hereby notifies the "Maharashtra Electricity Regulatory Commission (PAN: AAAGM0004R)" (hereinafter referred to as the assessee), a Commission constituted under the Electricity Regulatory Commissions Act, 1998 (No. 14 of 1998) for the purposes of that serial number.

2. This notification shall be effective from the tax year 2026-2027, subject to the condition that the assessee continues to be a Commission constituted under the Electricity Regulatory Commissions Act, 1998 (No. 14 of 1998), with one or more of the purposes specified in Schedule VII [Table: Sl.No.42] of the Income-tax Act.

[Notification No. 117 /2026/F. No. 195/13/2025-ITA-I]
HARDEV SINGH, 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.

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 →

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.