Notification of specified board income recognition, subject to non-commercial restriction and prescribed income tax filing requirements. The Karnataka State Building and Other Construction Workers Welfare Board is notified as a Board for the purposes of clause (46) of the Income-tax Act in respect of specified income: cess on construction cost, registration fees and annual subscriptions from establishments, and interest earned on those receipts, subject to conditions that it shall not undertake commercial activity, its activities and the nature of specified income remain unchanged, and it files its return of income as prescribed under the Act.