Tax exemption for specified income of Central Silk Board: exempt receipts subject to non commercial, unchanged activity and filing conditions. Notification treats specified receipts of the Central Silk Board as specified income under clause (46) of section 10 of the Income tax Act, including grants/funds, compensation on sale or disposal of property, royalties from patented technologies and intellectual property, statutory penalties and levies, fees for services under the Central Silk Board Act and interest on these receipts. The tax treatment is conditional on no commercial activity, unchanged activities and income nature across financial years, and filing returns under clause (g) of sub section (4C) of section 139. Applicability spans assessment years 2019 20 to 2023 24.