{"id":7149,"date":"2015-03-25T14:03:00","date_gmt":"2015-03-25T14:03:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=7149"},"modified":"2015-10-14T13:28:25","modified_gmt":"2015-10-14T07:58:25","slug":"income-arising-to-the-uttar-pradesh-electricity-regulatory-commission-shall-not-be-included-in-the-total-income-for-the-purpose-of-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/03\/25\/income-arising-to-the-uttar-pradesh-electricity-regulatory-commission-shall-not-be-included-in-the-total-income-for-the-purpose-of-income-tax-act-1961\/","title":{"rendered":"Income arising to the \u2018Uttar Pradesh Electricity Regulatory Commission\u2019 shall not be included in the total income for the purpose of Income Tax Act, 1961"},"content":{"rendered":"<p >On 10-03-2015, the Central Government in exercise of the powers conferred by Section 10 (46) of the Income Tax Act, 1961 hereby notifies that the following income arising to the \u2018Uttar Pradesh Electricity Regulatory Commission\u2019, a Commission constituted under the Uttar Pradesh Electricity Reforms Act, 1999 shall not be included in the total income for the purpose of the said Act:<\/p>\n<p   ><!--if !supportLists--><span>(a)<span>&nbsp;&nbsp;&nbsp; <\/span><\/span><!--endif-->amount received in the form of government grants; <\/p>\n<p   ><!--if !supportLists--><span>(b)<span>&nbsp;&nbsp; <\/span><\/span><!--endif-->amount received as license fees and fines;<\/p>\n<p   ><!--if !supportLists--><span>(c)<span>&nbsp;&nbsp;&nbsp; <\/span><\/span><!--endif-->interest earned on government grants, license fees and fines.<\/p>\n<p >The notification shall be subject to the conditions that the Uttar Pradesh Electricity Regulatory Commission\u2014 <\/p>\n<p   >(a) shall not engage in any commercial activity; <\/p>\n<p   >(b) file return of income in accordance with Section 139 (4C)(g) of the said Act; and <\/p>\n<p   >(c) activities and the nature of the specified income of the said Commission remains unchanged throughout the financial years.<span>&nbsp;<\/span><\/p>\n<p >This notification shall be applicable for financial years 2011-12 to 2015-16.<b>&nbsp;<\/b><\/p>\n<p>  <b><\/p>\n<div><b><span  >-Ministry of Finance<\/span><\/b><\/div>\n<p><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 10-03-2015, the Central Government in exercise of the powers conferred by Section 10 (46) of the Income Tax Act, 1961 hereby <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1193],"tags":[],"class_list":["post-7149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ 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