Tax exemption under section 10(46): specified grants and deposit interest exempt when entity limits activities and files prescribed returns. Notification under section 10(46) designates Karnataka State Rural Livelihood Promotion Society as entitled to exemption for grants from the Government of India, grants from the Government of Karnataka, and interest on bank deposits, subject to conditions that it shall not engage in commercial activity, its activities and specified income remain unchanged, and it files income-tax returns as required; applicability is for financial years 2013-14 to 2017-18.