Tax exemption under section 10(46) for Uttar Pradesh Electricity Regulatory Commission notified subject to non-commercial activity and filing conditions. The Central Government notifies Uttar Pradesh Electricity Regulatory Commission as eligible for income-tax exemption in respect of government grants, licence fees and fines, and interest on those receipts, subject to conditions that the Commission shall not engage in commercial activity, that the nature of activities and specified income remain unchanged during the financial years, and that the Commission files its return of income as prescribed; the notification applies retrospectively to 2021-2022 and for subsequent specified financial years through 2025-2026.