Section 12(3) in Chhattisgarh State Electricity Regulatory Commission (Fees and Charges of State Load Despatch Centre and Other Related Matters) Regulations, 2010
(3)The rate of return on equity shall be computed by grossing up the base rate with the normal tax rate for the financial year of the control period applicable to the CSPSOC :Provided that return on equity with respect to the actual tax rate applicable to the CSPSOC in line with the provisions of the relevant Finance Acts of the respective year during control period shall be trued up at the end of the control period.
