Section 49 in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2014
49. Deferred Tax liability with respect to previous tariff period.
- The deferred tax liability before 1.4.2009 shall be recovered from the beneficiaries or the long term transmission customers/DICs as the case may be, as and when the same gets materialised. No claim on account of deferred tax liability arising from 1.4.2009 upto 31.03.2014 shall be made from the beneficiaries or the long term transmission customers/DICs as the case may be.
