Exemption under section 10(46) for the welfare board on specified income, subject to non-commercial and filing conditions. Exemption is notified for the Telangana Building and Other Construction Workers Welfare Board in respect of cess received, registration and renewal fees collected from building and construction workers, and interest on bank deposits, subject to conditions that the board shall not engage in commercial activity, that activities and the nature of the specified income remain unchanged during the financial year, and that the board files its income-tax return as prescribed; the notification is effective for the relevant assessment year.