Tax exemption for specified income under section 10(46) extends to Haryana State Pollution Control Board, subject to conditions. Notification under section 10(46) grants exemption to Haryana State Pollution Control Board for specified receipts including government grants; consent, authorization, NOC, public hearing, analysis, testing and recognition fees; cess reimbursement and appeal fees; RTI fees; interest on staff loans and fixed deposits; and miscellaneous receipts. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and specified incomes across the relevant years, and filing returns as required under clause (g) of sub-section (4C) of section 139 of the Income-tax Act.