Tax exemption for notified society: central grants and interest exempt subject to non commercial use and return filing. Notification designates Karnataka Computerisation of Police Society as a notified entity whose specified income-grants in aid from the Central Government and interest on those grants-is exempt under section 10(46), subject to conditions that the Society not engage in commercial activity, that its activities and specified income remain unchanged during the financial year, and that it files its return of income as required by the Act.