Exemption under section 10(46): specified income of Haryana Electricity Regulatory Commission exempted subject to non-commercial and filing conditions. Notification under section 10(46) designates the Haryana Electricity Regulatory Commission as a notified Commission for specified income comprising grants and loans from the Government of Haryana, fees under the Electricity Act, 2003, and interest on those amounts, subject to conditions that the Commission not engage in commercial activity, that its activities and the nature of the specified income remain unchanged, and that it files its return of income as required by clause (g) of sub-section (4C) of section 139.