Exemption from specified income granted to Swasthya Sathi Samiti covering government grants and bank interest subject to conditions. Notification exempts Swasthya Sathi Samiti, Kolkata, from tax on specified income comprising Government of West Bengal grants and bank interest, subject to conditions: no commercial activity, unchanged activities and income nature across the relevant years, and filing returns under clause (g) of sub section (4C) of section 139; the exemption is retrospective to the assessment year for financial year 2021-2022 and applies to subsequent specified assessment years.