Tax exemption for specified income: Tamilnadu Construction Workers Welfare Board exempted for contributions, fees and interest subject to conditions. Notification under section 10(46) exempts specified receipts of the Tamilnadu Construction Workers Welfare Board - contributions to a workers' welfare Fund, fee collections, and interest on those amounts - subject to conditions that the Board shall not undertake commercial activity, that activities and the nature of specified income remain unchanged across financial years, and that the Board files income tax returns in accordance with the applicable return filing provision. The notification is given deemed retrospective application for a defined multi year period and includes a certification that no person is adversely affected by retrospective effect.