Tax exemption for statutory authority: UIDAI's specified income exempted subject to non-commerciality and return-filing conditions. Notification under section 10(46) recognises the Unique Identification Authority of India as eligible for exemption of specified incomes: central grants/subsidies; fees and subscriptions (including RTI and tender fees, sale of scrap, PVC card receipts); authentication, enrolment and updation charges; term/fixed deposit receipts; and interest on these receipts. The exemption is subject to conditions that the Authority shall not engage in commercial activity, the nature of activities and specified incomes remains unchanged, and the Authority files income-tax returns as mandated by clause (g) of sub-section (4C) of section 139.