Section 67 in Central Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2019
67. Deferred Tax liability with respect to previous tariff period.
- Deferred tax liabilities for the period upto 31st March, 2009 whenever they materialise shall be recoverable directly by the generating companies or transmission licensees from the then beneficiaries or long term customers, as the case may be. Deferred tax liabilities for the period arising from 1.4.2009 to 31.3.2014 if any, shall not be recoverable from the beneficiaries or the long term customers, as the case may be.
