Tax exemption for electricity regulatory commission notified subject to conditions on commercial activity and filing obligations. Notification under section 10(46) designates West Bengal Electricity Regulatory Commission as a notified Commission for exemption of specified income comprising income from the statutorily maintained fund and fees collected under state rules, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character, and mandating filing of return under clause (g) of sub section (4C) of section 139 of the Income tax Act.