Tax exemption under section 10(46) for notified society grants subject to non commercial activity and return filing conditions. Notification under section 10(46) designates Kerala State AIDS Prevention Society as a notified body for exemption of specified income consisting of grants-in-aid from the Central Government; the exemption is time limited and conditional on absence of commercial activity, unchanged nature of activities and specified income during the financial year, and filing of return of income as required by the Act, with grants to be received and applied according to prevailing rules.