Income exemption under section 10(46) for a cooperative fund's membership and related receipts, subject to compliance. Exemption under clause (46) of section 10 is notified for the Kerala Cooperative Development and Welfare Fund Board in respect of membership fees, annual renewal fees, risk fund contributions and assistance, and interest on those receipts, subject to conditions that the Board not carry on commercial activity, maintain unchanged activities and income character, file its return as prescribed, and furnish an audited report with a chartered accountant's certificate confirming compliance.