Notification under section 10(46): specified income streams of National Skill Development Corporation recognised with filing and non commerciality conditions. Central Government notifies National Skill Development Corporation for purposes of clause (46) of section 10 of the Income-tax Act, 1961, specifying receipts that arise to the Corporation: government and other skill development grants; capital gains from investments in skill development organisations; dividends and royalties from supported skill ventures; accreditation, registration and training fees and cost recovery; administrative and mobilisation fees; income from foreign skilling institutions; interest on loans to institutions; miscellaneous receipts such as sale of scrap and profit on sale of assets; and interest earned on these receipts. The notification is subject to conditions limiting commercial activity, preserving the nature of activities and income, and requiring specified income-tax return filing.