Income exemption under section 10(46): grants, fees and related interest to Haryana Water Resources Authority exempt subject to conditions. Notification treats the Haryana Water Resources (Conservation, Regulation and Management) Authority as an exempt authority so that grants from the State Government, application and tariff fees from users, and interest on those amounts are excluded from total income, subject to conditions that the Authority shall not engage in commercial activity, its activities and specified income remain unchanged across the financial years, and it files income-tax returns as required under the relevant filing provision; the notification is effective retrospectively for the assessment years relevant to financial years 2021-22 and 2022-23.