Tax exemption for notified society covers grant-in-aid and CCTNS interest subject to non-commercial use and filing conditions. Notification under section 10(46) designates the Himachal Pradesh Computerization of Police Society as a notified body exempt for specified income consisting of grant-in-aid and interest on the CCTNS fund, subject to conditions that it shall not engage in commercial activity, its activities and specified income remain unchanged across the financial years, and it files returns as required by clause (g) of sub section (4C) of section 139; the notification is applied retrospectively to specified earlier financial years and to the current listed year.