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Compliance Calendar For October-2022 [Notification No. 111/2022/F. No. 370142/32/2022-TPL]

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

  1. यह अजधसूचना जित्तीय िर्षड 2021-22 के जलए लागू की गई मानी िाएगी तथा जित्त िर्षों 2022-2023, 2023-
    2024, 2024-2025 तथा 2025-26 के संबंध में लागू होगी।
    [अजधसूचना सं. 79/2022/फा. सं. 300196/38/2021-आईटीए-I]
    सौरभ िैन, अिर सजचि
    व्याख्यात्मक ज्ञापन
    प्रमाजणत दकया िाता है दक इस अजधसूचना को भूतलक्षी प्रभाि िेने से दकसी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा है।
    MINISTRY OF FINANCE
    (Department of Revenue)
    (CENTRAL BOARD OF DIRECT TAXES)
    NOTIFICATION
    New Delhi, the 6th July, 2022
    S.O. 3105(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, ‘Uttar
    Pradesh Electricity Regulatory Commission’ (PAN AAALU0227H), a commission constituted under the
    Uttar Pradesh Electricity Reforms Act, 1999 (U.P. Act No.24 of 1999), in respect of the following specified
    income arising to that Commission, namely:-
    (a) Amount received in the form of Government grants;
    (b) Amount received in the form of license fees & Fines; and
    (c) Interest earned on (a) & (b) above.
  2. This notification shall be effective subject to the conditions that Uttar Pradesh 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.
  3. This notification shall be deemed to have been applied for the financial year 2021-2022 and shall
    be applicable with respect to the financial years 2022-2023, 2023-2024, 2024-2025 and 2025-2026.
    [Notification No. 79/2022/F. No. 300196/38/2021-ITA-I]
    SOURABH JAIN, Under Secy.
    Explanatory Memorandum
    It is certified that no person is being affected adversely by giving retrospective effect to this notification.

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