Tax exemption for regulatory commission: specified income exempt subject to non commerciality, unchanged activities and filing conditions. The Assam Electricity Regulatory Commission is notified as entitled to exemption for specified income consisting of government grants, license fees, petition fees and fines, and interest on those amounts when kept as deposits or fixed deposits with banks, subject to conditions that it shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged, and that it files its return of income in accordance with the referenced filing provision.