CBDT has amended the applicability period of the tax exemption notification issued to Andhra Pradesh Electricity Regulatory Commission, Hyderabad, under Section 10(46) of the Income-tax Act, 1961. The revised period is AY 2020-21 to AY 2024-25 instead of AY 2019-20 to AY 2023-24.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 4th November, 2026
S.O. 6011(E).— In the English version of Notification No. 24/2019/F. No. 196/73/2018-ITA-I dated 19.03.2019, whereby 'Andhra Pradesh Electricity Regulatory Commission', Hyderabad (PAN: AAAGA0114N) was notified under section 10(46) of the Income-tax Act, 1961, following corrections are made in pursuance of powers under section 536 of Income Tax Act, 2025:-
In paragraph no. 3, “this notification shall apply with respect to the assessment year 2019-2020, 2020-2021, 2021-2022, 2022-2023 and 2023-2024” shall be read as “this notification shall apply with respect to the assessment year 2020-2021, 2021-2022, 2022-2023, 2023-2024 and 2024-2025”.
Contents of Hindi Version of Notification No. 24/2019/F. No. 196/73/2018-ITA-I dated 19.03.2019 remain same.
[Notification No. 140/2026/F. No. 300196/73/2018-ITA-I]
HARDEV SINGH, Under Secy.
Source: CA Sansaar