Tax exemption under section 10(46) covers specified income of a state electricity commission subject to non-commercial conditions. Notification under section 10(46) designates the Jharkhand State Electricity Regulatory Commission, Ranchi, as a notified commission for exemption of specified income comprising grants-in-aid, petition fees, license fees under the Electricity Act, application fees, fees for documents, RTI fees, and interest on these items. The notification is conditional on the Commission not engaging in commercial activity, maintaining unchanged activities and income character for the relevant assessment years, and filing income-tax returns under clause (g) of sub-section (4C) of section 139.