Tax exemption notification for notified health society: specified government grants and related interest exempted subject to conditions. Notification under clause (46) of section 10 designates the Punjab State AIDS Control Society as a notified body for exemption of specified income consisting of (a) grants-in-aid from the Government of India and (b) interest on those grants. The notification applies for the stated financial years and is effective only if the Society refrains from commercial activity, maintains unchanged activities and the nature of the specified income, and files returns as required by clause (g) of sub-section (4C) of section 139.