Section 29(a) in Bihar Electricity Regulatory Commission (Multi Year Distribution Tariff) Regulations, 2015
(a)Income Tax, if any, on the Licenced business of the Distribution Licensee shall be treated as expense and shall be recoverable from consumers through tariff. However, tax on any income other than that through its Licenced business shall not be a pass through, and it shall be payable by the Distribution Licensee itself.
