Section 9(9) in The Petroleum and Natural Gas Regulatory Board (Determination of Natural Gas Pipeline Tariff) Regulations, 2008
(9)The Board may, either on its own or on the entity's request, carry out a review of the unit natural gas pipeline tariff any time between two tariff reviews, as the case may be, considering-(i)applicable nominal rate of income tax used for grossing-up the rate of return on capital employed;(ii)sudden change in any parameter used in the determination of the unit natural gas pipeline tariff.
