National Aviation Security Fee Trust exemption: specified aviation receipts exempt subject to non commerciality and prescribed filing and audit compliance. Notification designates National Aviation Security Fee Trust as a notified trust for exemption of specified income comprising ministry approved grants or subsidies, aviation security fee collections, escrow transfers of passenger service fee security component, and interest/dividend on invested collections when used for trust objectives. The exemption is conditional on non commerciality, unchanged activities and income composition, filing of returns under prescribed provisions, and submission of an audit report with a chartered accountant's certificate confirming compliance.