Tax exemption for commission income: petition and licence fees plus related interest exempt, subject to non commercial activity and filing conditions. Notification under section 10(46) designates the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as a government constituted commission and specifies that petition fees, licence fees and interest on those receipts constitute the specified income covered by the clause. The exemption is subject to conditions: no commercial activity, unchanged activities and income character across years, and filing returns in accordance with clause (g) of sub-section (4C) of section 139; the notification is applied retrospectively and to specified subsequent assessment years.