Tax exemption for state social security board income notified subject to non-commerciality and specified filing conditions. The Central Government notifies that the West Bengal Transport Workers' Social Security Scheme is exempt under clause (46) of section 10 of the Income tax Act in respect of government grants; cess under the West Bengal Motor Transport Workers' Welfare Cess Act and rules; registration and renewal fees from beneficiaries; and interest on fixed deposits, for financial years 2014 15 to 2018 19, subject to no commercial activity, unchanged activities and income nature, and filing returns as required by clause (c) of section 139(4C).