It is certified that no person is being adversely affected by giving retrospective effect to this notification  The Central Board of Direct Taxes ( CBDT ) has granted the Income tax exemption to Tamil Nadu Electricity Regulatory Commission under Section 10(46) of Income Tax Act. The following income are exempted: Government Grants; fees levied under clause (g) of sub-section (1) of Section 86 read with Section 181 of the Electricity Act, 2003; penalties levied u/s 146 of the Electricity Act, 2003; and (d) Interest earned on bank deposits. This notification shall be effective subject to the conditions that Tamil Nadu Electricity Regulatory Commission- shall not engage in any commercial activity; activities and the nature of the specified income shall remain unchanged throughout the financial years; and shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. This notification shall be deemed to have been applied for assessment years 2018-2019, 2019-2020, 2020- 2021, 2021-2022 and 2022-2023 relevant for the financial years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022 respectively. It is certified that no person is being adversely affected by giving retrospective effect to this notification.