Amendment status not verified — confirm the current text below against the official source.
(1) The Commission shall take into consideration any incentive or subsidy offered by the Central or State Government, including accelerated depreciation benefit if availed by the generating company, for the renewable energy power plants while determining the tariff under these Regulations. Provided that the following principles shall be considered for ascertaining income tax benefit on account of accelerated depreciation, for the purpose of tariff determination: i) Assessment of benefit shall be based on the Commission approved capital cost, accelerated depreciation if availed by the developer at the rate as per relevant provisions under Income Tax Act and corporate income tax rate. ii) Capitalization of RE Projects for the full financial year; iii) Per unit benefit shall be derived on levellized basis at a discounting rate equivalent to weighted average cost of capital.