**Policy Summary:**
This notification, designated S.O. 4167(E) and dated September 15, 2025, is issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India. It pertains to Section 10, clause 46A, sub-clause (b) of the Income-tax Act, 1961 (43 of 1961).
The notification designates the Tamil Nadu Electricity Regulatory Commission (PAN: AAAGT0048J), constituted under The Electricity Act, 2003 (No. 36 of 2003), as an assessee for the purposes of clause 46A of Section 10 of the Income-tax Act.
This notification is effective from the assessment year 2024-25, contingent upon the Tamil Nadu Electricity Regulatory Commission's continued status as a commission under The Electricity Act, 2003 (No. 36 of 2003) and adherence to the purposes specified in sub-clause (a) of clause 46A of section 10 of the Income-tax Act.
The notification number is 147/2025, file number F. No. 3001959/2025-ITAI. The issuing authority is Meenakshi Singh, Dy. Secy. It is certified that this notification does not adversely affect any person by giving retrospective effect.
Key Entities Referenced
MINISTRY OF FINANCE: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
CENTRAL BOARD OF DIRECT TAXES: A board under the Department of Revenue.
New Delhi: The location of the notification, likely referring to New Delhi, Delhi.
Incometax Act, 1961: Indian legislation regarding income tax. (43 of 1961)
Tamil Nadu Electricity Regulatory Commission: An electricity regulatory commission in Tamil Nadu, India.
The Electricity Act, 2003: An act of the Parliament of India to consolidate the laws relating to generation, transmission, distribution, trading and use of electricity and generally for taking measures conducive to development of electricity industry, promoting competition therein, protecting interests of consumers and supply of electricity to all areas, rationalization of electricity tariff, ensuring transparent policies regarding subsidies, promotion of efficient and environmentally benign policies and for matters connected therewith or incidental thereto.
MEENAKSHI SINGH: Dy. Secy. who issued the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-15092025-266164
CG-DxLx-xEG-I1D5H0x9x2x0 25-266164
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4052] नई दिल्ली, सोमिार, जसतम्ब र 15, 2025/भाद्र 24, 1947
No. 4052] NEW DELHI, MONDAY, SEPTEMBER 15, 2025/BHADRA 24, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 15 जसतम्ब र, 2025
का.आ. 4167(अ).—केंद्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43), (इसमें इसके पश्चात
"आयकर अजधजनयम" के रूप म ें संिर्भडत) की धारा 10 के खडं (46क) के उप-खंड (ख) द्वारा प्रित्त िजियों का प्रयोग करत े
हुए एतद्द्वारा “तजमलनाडु जिद्यतु जिजनयामक आयोग” (पैन: AAAGT0048J) “ (इसमें इसके पश्चात “जनधाडररती” के रूप म ें
संिर्भडत), िोदक “जिद्युत अजधजनयम, 2003” (2003 की संख्या 36) के अंतगडत गरित एक आयोग ह,ै को उि खंड के प्रयोिनों
के जलए अजधसूजचत करती ह।ै
6112 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना कर जनधाडरण िर्ड 2024-2025 से प्रभािी होगी, बित े दक करिाता आयकर अजधजनयम की धारा
10 के खडं (46क) के उप-खडं (क) में जिजनर्िडष्ट एक या अजधक प्रयोिनों साथ के साथ “जिद्युत अजधजनयम, 2003”
(2003 की संख्या 36) के अतं गतड गरित आयोग बना रह।े
[अजधसूचना स.ं 147/2025/फा. सं. 300195/9/2025-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
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.