2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
- यह ऄजधसूचना जित्त िर्षड2020-21 में01-06-2020 से31-03-2021 की ऄिजध तथा जित्त िर्षड2021-2022 के
जलए लागूकी गइ समझी जाएगी एिं जित्तीय िर्षों 2022-2023, 2023-2024 एिं 2024-2025 केसंबंध मेंलागू
होगी।
[ऄजधसूचना सं. 30 /2022/फा. सं. 300196/27/2016 -अइटीए-I (भाग-1)]
सौरभ जैन, ऄिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया जाता है दक आस ऄजधसूचना को भूतलक्षी प्रभाि देने से दकसी भी व्यजि पर प्रजतकू ल प्रभाि नहीं पड़
रहा है।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 11th April, 2022 - S.O. 1769(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,
‘Rajasthan Electricity Regulatory Commission’ (PAN AAABR0296D), a Commission constituted by the
state Government of Rajasthan, in respect of the following specified income arising to that Commission,
namely: –
(a) Petition filing fees;
(b) Licence fees; and
(c) Interest earned on investment. - This notification shall be effective subject to the conditions that Rajasthan Electricity Regulatory
Commission, –
(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. - This notification shall be deemed to have been applied for the period from 01.06.2020 to
31.03.2021 for the financial year 2020-2021 and 2021-2022 and shall apply with respect to the financial
years 2022-2023, 2023-2024 and 2024-2025.
[Notification No. 30/2022/F.No.300196/27/2016-ITA-I (Pt.-1)]
SOURABH JAIN, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.