Tax exemption for government grants: notified AIDS control society's central grants exempt subject to activity and filing conditions. Notification designates a state AIDS control society as a notified body for exemption of amounts received as grants in aid from the Central Government, operative for specified financial years. The exemption is conditional on absence of commercial activity, no change in activities or nature of specified income during the financial year, and timely filing of income tax returns under the prescribed provision. Grants must be received and applied in accordance with prevailing rules and regulations.