Exemption under section 10(46): specified income of Haryana Electricity Regulatory Commission notified subject to conditions. The Central Government notified Haryana Electricity Regulatory Commission under clause (46) of section 10 of the Income-tax Act in respect of specified income: government grants and loans; fees under the Electricity Act, 2003; and interest on those receipts. The notification is conditional on the commission not engaging in commercial activity, maintaining unchanged activities and the nature of the specified income, and filing its return of income as required; it applies to the financial years 2017-2018 through 2021-2022.