Section 19(2)(o) in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2019
(o)Capital cost incurred or projected to be incurred by a thermal generating station, on account of implementation of the norms under Perform, Achieve and Trade (PAT) scheme of Government of India shall be considered by the Commission subject to sharing of benefits accrued under the PAT scheme with the beneficiaries.