Tax exemption under section 10(46): National Biodiversity Authority's specified income exempt subject to non commercial and filing conditions. Central Government notifies National Biodiversity Authority as exempt under section 10(46) for specified income: grant in aid, benefit sharing fee and royalty, application fees, and interest on those receipts, subject to conditions that the Authority shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files returns as required by clause (g) of sub section (4C) of section 139; notification effective for 2021-2022 and applicable through 2025-2026.