Tax exemption under section 10(46) for construction workers' welfare board: specified receipts exempt subject to conditions. Notification exempts specified receipts of the Karnataka State Building & Other Construction Workers' Welfare Board under section 10(46) of the Income-tax Act, covering Central Government grants, centrally decided other sums, cess collected under the Building and Other Construction Workers' Welfare Cess Act, registration fees and annual subscriptions, and bank deposit interest. The exemption is subject to conditions: no commercial activity, unchanged activities and income nature during the notified years, and filing returns as required by clause (g) of sub section (4C) of section 139.