Section 3(15) in Central Electricity Regulatory Commission (Fees and Charges of Regional Load Despatch Centre and other related matters) Regulations, 2019
(15)"Effective tax rate" for tax on return on equity is the rate (in %) calculated on the basis of actual tax paid by the concerned Load Despatch Centre in the respect of the financial year in line with the provisions of the relevant Finance Acts and in line with the norms defined in CERC (Terms and Conditions of Tariff) Regulations for the relevant control period notified by the Commission;
