Tax exemption for regulatory commission: specified non commercial income exempted subject to non commerciality and return filing conditions. The Central Government notifies Himachal Pradesh Electricity Regulatory Commission as eligible for exemption under clause (46) of section 10 in respect of specified income - government grants, license fees from licensees in electricity, court or petition fees, and interest on such grants and fees - subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged, and that the Commission files its return of income as required by clause (g) of sub section (4C) of section 139; applicable for financial years 2017-2018 to 2021-2022.