Tax exemption under section 10(46) for specified regulatory commission income declared effective retrospectively for the relevant assessment year. Notification under section 10(46) notifies Tamil Nadu Electricity Regulatory Commission as eligible for exemption for specified income for financial year 2022-2023 (assessment year 2023-2024). Specified incomes covered: Government grants; fees under clause (g) of sub section (1) of Section 86 read with Section 181 of the Electricity Act, 2003; penalties under section 146 of the Electricity Act, 2003; and interest on bank deposits. Exemption is subject to conditions prohibiting commercial activity, requiring unchanged activities and income, and mandating return filing under clause (g) of sub section (4C) of section 139.