Specified income exemption for the Central Registry permits tax treatment of certain fees and related interest subject to non commercial conditions. The Government notifies the Central Registry of Securitisation Asset Reconstruction and Security Interest of India as eligible for specified income treatment, limited to fees from security interest transactions, CKYC transactions, RTI application fees, and interest on these amounts and on fixed deposits, subject to conditions that the Registry not undertake commercial activity, maintain unchanged activities and income nature, and file returns as required; the notification is retrospective for specified earlier financial years and applies to the 2022-2023 year.