Tax exemption under section 10(46) for specified incomes of Joint Electricity Regulatory Commission, subject to non commercial and filing conditions. Notification under section 10(46) exempts specified incomes of the Joint Electricity Regulatory Commission for the State of Goa and Union territories-petition fees, licence fees and interest from bank deposits-for the financial years 2011-12 to 2015-16, subject to conditions that the Commission does not engage in commercial activity, that its activities and the nature of the specified income remain unchanged during those years, and that it files a return of income as required by clause (g) of sub section (4C) of section 139.