Tax exemption under section 10(46) extends specified-income relief to Uttarakhand Real Estate Regulatory Authority subject to compliance conditions. Notification under section 10(46) notifies Uttarakhand Real Estate Regulatory Authority, Dehradun as an authority whose specified income-government grants; registration, application, penalty and late fees under the Real Estate (Regulation and Development) Act, 2016; Right to Information fees; and interest thereon-is exempted, subject to conditions that the Authority shall not engage in commercial activity, shall maintain unchanged activities and income character, and shall file its return of income under clause (g) of sub-section (4C) of section 139; retrospective application is declared for the stated assessment years.