Tax exemption notification for Science and Engineering Research Board exempts specified non commercial incomes subject to conditions and filing requirements. The Central Government notifies the Science and Engineering Research Board as a specified entity for tax purposes, listing exemptible income categories: central government grants (revenue and capital), bank interest, refunds of unspent grants, and other receipts such as RTI fees and scrap sale. The notification is subject to conditions that the Board shall not carry on commercial activity, must keep activities and the nature of specified income unchanged across financial years, and must file returns under the statutory return provision; it is applied retrospectively to specified years.