Income tax exemption for pollution control board specified non-commercial fees recognized subject to non-commerciality and filing conditions. A State Pollution Control Board is notified under section 10(46) of the Income-tax Act to treat specific receipts-including consent and renewal fees, analysis and monitoring fees, authorization and public hearing fees, training and non-profit book sales, RTI fees, cess reimbursements, interest on deposits, forfeitures or bank guarantee recoveries, sale of scrap and tender fees, and reimbursements from central monitoring schemes-as exempt, subject to conditions that the Board refrain from commercial activity, keep the nature of receipts unchanged across financial years, and file income-tax returns as prescribed.