Income exemption under section 10(46) granted to Karnataka State Natural Disaster Monitoring Centre, subject to specified conditions. Exemption under section 10(46) is notified for Karnataka State Natural Disaster Monitoring Centre in respect of grant-in-aid from State and Central government, income from data sharing activities, and interest on bank deposits, subject to conditions that the Centre shall not engage in commercial activity, its activities and specified income remain unchanged across the relevant financial years, and it files its return of income under the applicable statutory return-filing requirement; the notification is retrospective for specified assessment years and prospective for subsequent assessment years.