Tax exemption recognition for a construction workers welfare board applies to specified receipts, subject to operational and filing conditions. Notification designates the West Bengal Building and Other Construction Workers Welfare Board as a notified body for specified income sources-cess, registration fees and subscriptions, government grants and loans, and investment interest-applicable for financial years 2011-2012 to 2015-2016, conditional on no commercial activity, unchanged activities and income character during each year, and filing income returns under clause (g) of sub section (4C) of section 139 of the Income tax Act.