Tax exemption for Central Registry for Securitization: specified non-commercial incomes notified subject to conditions and retrospective application. Notification under clause (46) of section 10 designates the Central Registry for Securitization as the notified body for exemption of specified income: fees from security interest transactions, fees from CKYC Records Registry transactions, interest on fixed deposits and savings accounts, and RTI application fees; the exemption is subject to conditions that the Registry shall not engage in commercial activity, that activities and the nature of specified income remain unchanged, and that the Registry files returns under clause (g) of sub section (4C) of section 139.