Tax exemption for IFSC Authority: specified public receipts exempted subject to non commercial and return filing conditions. Notification designates the International Financial Services Centres Authority, Gandhinagar, as exempt under section 10(46) for specified incomes: grant-in-aid from the Central Government; fees and charges under the Authority Act; other sums as decided by the Central Government; and interest on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and specified income composition during the stated financial years, and filing its return of income under the relevant income-tax provision.