Tax exemption for Bureau of Indian Standards: specified income exempt subject to non-commercial and filing conditions. Notification under clause (46) of section 10 of the Income-tax Act notifies specified receipts of the Bureau of Indian Standards as exempt: certification fees, sale of standards where no profit is involved, and interest income. The exemption is subject to conditions that the Bureau refrain from commercial activity, maintain unchanged activities and nature of specified income during the financial year, and file income-tax returns as required by the statutory provision referenced.