Tax exemption notification for Competition Commission's specified income permits exemption subject to non commerciality and compliance filing requirements. The Central Government notifies Competition Commission of India as entitled to exempt specified income comprising Government grants, fees under the Competition Act and interest thereon, subject to conditions: no commercial activity; unchanged activities and income nature across the notified financial years; filing income-tax returns as required by clause (g) of the relevant provision of section 139; and submission of an audit report with a chartered accountant's certificate confirming compliance with these conditions.