Tax exemption recognition for Kerala State Electricity Regulatory Commission exempting specified income subject to non commercial and return filing conditions. Notification designates Kerala State Electricity Regulatory Commission as a constituted Commission for recognition of specified income comprising grants and loans from the Government of Kerala, petition fees, licence fees, and interest from investments, applicable for financial years 2012-2013 to 2016-2017, subject to conditions that the Commission not engage in commercial activity, that its activities and the nature of specified income remain unchanged during the year, and that it files its return of income under clause (g) of sub section (4C) of section 139 of the Income tax Act.