Tax exemption for SEEPZ Authority under section 10(46) exempts specified income subject to compliance and filing conditions. Notification under clause (46) of section 10 designates SEEPZ Special Economic Zone Authority as exempt in respect of lease rentals/service charges from SEZ units, gate pass entry fees, fines and penalties and other miscellaneous income (including sale of garbage), and interest on bank deposits and investments, subject to conditions that the Authority shall not engage in commercial activity, its activities and the nature of specified income remain unchanged across the financial years, and it files its return of income as prescribed.