Tax exemption under section 10(46) for state electricity regulatory commission's specified income, subject to non commerciality and reporting conditions. Notification designates Telangana State Electricity Regulatory Commission exempt for specified income: fees under the Electricity Act, grants and loans from the state government, and interest on bank deposits, subject to conditions that the Commission not engage in commercial activity, file returns as required by clause (g) of sub section (4C) of section 139, and maintain unchanged activities and the nature of specified income for the applicable financial years.