Tax exemption notification: specified welfare-board income exempted subject to non commercial status and filing and audit conditions. Notification under clause (46) of section 10 designates the Haryana Labour Welfare Board's specified income-contributions to the Labour Welfare Fund, unpaid accumulations, fines for delayed deposits, interest on staff loans and on investments-as exempt, subject to conditions: no commercial activity; unchanged activities and income nature during the covered years; filing the return of income as required by law; and filing an audited report with a chartered accountant's certificate confirming compliance. The notification is deemed applicable to financial years 2020-2021 through 2024-2025.