Exemption from specified income: Yamuna Expressway Industrial Development Authority notified as exempt subject to conditions and retrospective application. Notification under clause (46) of section 10 notifies Yamuna Expressway Industrial Development Authority as exempt in respect of specified incomes: state government grants; proceeds from disposal of land, buildings and other properties; rents, fees and other charges from such disposals; interest on bank deposits; and interest/penalties on deferred payments by allottees. The exemption is conditional on non engagement in commercial activity, unchanged activities and income nature across financial years, and filing returns per clause (g) of sub section (4C) of section 139. The notification is retrospective for earlier financial years.