Tax exemption for regulatory commission income: licence and application fees exempt if non-commercial activity and returns filed. Notification under Section 10(46) designates the Odisha Electricity Regulatory Commission's licence fees from licensees and application processing fees as specified exempt income, conditional on the Commission not engaging in commercial activity, maintaining unchanged activities and nature of that income across the relevant years, and filing returns under clause (g) of sub-section (4C) of section 139 of the Income-tax Act.