Tax exemption for news agencies under section 10(22B) applies after government specification for certain assessment years. Central Government, exercising power under clause (22B) of section 10 of the Income tax Act, 1961, specifies United News of India as a news agency set up in India solely for collection and distribution of news for the purposes of that clause for the specified assessment years; the notification further requires the assessee to regularly file its return of income before the income tax authority in accordance with the provisions of the Income tax Act, 1961.