Tax exemption under section 10(46): specified receipts of the notified board exempt, subject to non-commercial and filing conditions. Notification designates the Insolvency and Bankruptcy Board of India as a notified Board and exempts its specified income-grants-in-aid from the Central Government, fees and fines under the Insolvency and Bankruptcy Code, and interest on those receipts-subject to conditions that the Board shall not engage in commercial activity, the nature of those receipts remains unchanged across the prescribed financial years, and the Board files its income-tax return in accordance with the applicable return-filing provision.