Section 20(3) in The Electricity (Supply) Act, 1948
(3)The Board shall show separately in its accounts moneys received and expended by it in connection with any undertakings in which it engages under this section.[20-A. Leasing out, etc., of generating stations.-The State Government may, in respect of any generating station owned by it (including transmission lines and other works connected therewith) make arrangements with the Board or a Generating Company for its operation and maintenance on such terms and conditions as may be agreed upon between the State Government and the Board or the Generating Company, as the case may be.]
