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.