The CBDT vide Notification No. 42/2024 dated May 08, 2024, has notified the income tax exemption to the “Tamil Nadu Electricity Regulatory Commission” under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/Notification_No._42-2024.pdf