Exemption under section 10(46): specified fees, maintenance fund receipts and interest exempt subject to conditions. Exemption is granted to Punjab State Faculty of Ayurvedic and Unani Systems of Medicine under section 10(46) for fees, maintenance fund receipts, and interest on bank deposits, subject to conditions that the body shall not engage in commercial activity, that activities and the nature of specified income remain unchanged, and that it files returns under clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to the listed assessment years.