Tax exemption notification for welfare board: specified cess, fees and interest treated as non-commercial income under section 10(46). Notification under section 10(46) recognises the Telangana Building and Other Construction Workers Welfare Board in respect of cess received, registration and renewal fees from workers, and interest on deposits, subject to conditions: it shall not engage in commercial activity, must maintain the nature of activities and specified income across the financial years, and must file return of income as required by clause (g) of sub section (4C) of section 139. The notification applies for the financial years 2017-2018 through 2021-2022.