Tax exemption notification: Kerala Headload Workers Welfare Board specified incomes exempted subject to non-commercial activity and filing requirements. Central Government notifies Kerala Headload Workers Welfare Board under Section 10(46) as entitled to specified income treatment for levies, registration fees, grants and loans from government, investment interest, employer deposits and wages under the 1983 Scheme, member contributions, and interest on staff and worker advances. The notification is conditional on the Board not undertaking commercial activity, maintaining unchanged activities and income nature across the covered financial years, and filing returns as required.