Tax exemption on specified income granted to conservation foundation, subject to non-commercial activity and return-filing conditions. Notification under clause (46) of section 10 of the Income-tax Act notifies Parambikulam Tiger Conservation Foundation as exempt in respect of specified income: visitor and accommodation fees, ecotourism and canteen rents, license fees for licensed forest land, proceeds from forest produce sales through ECO shops or website, funds from government departments and NGOs, prize money and awards, and interest on bank deposits. The exemption is conditional on no commercial activity, unchanged activities and income types across the relevant years, and filing returns under clause (g) of section 139(4C); it applies retrospectively for the stated assessment years and to the subsequent assessment year.