Tax exemption under section 10(46) extends to the state electricity regulatory commission, subject to non commercial and filing conditions. Notification notifies Chhattisgarh State Electricity Regulatory Commission, Raipur as a notified entity for exemption limited to specified incomes: grants from the State Government; annual license fees, petition fees, and penalties under the Electricity Act. The notification is subject to conditions that the Commission shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged across financial years, and that the Commission file its return of income as required by clause (g) of sub section (4C) of section 139. The notification applies for assessment years 2018 19 through 2022 23.