Tax exemption under section 10(46) for Credit Guarantee Fund Trust for specified income, subject to non-commercial and filing conditions. Notification grants an income tax exemption to the Credit Guarantee Fund Trust for Animal Husbandry and Dairying for specified receipts - guarantee fees from eligible lending institutions, income from mutual funds, miscellaneous income, and interest income from banks/financial institutions - subject to conditions that the Trust not engage in commercial activity, that activities and nature of specified income remain unchanged, and that the Trust file returns as required by the relevant statutory return-filing provision.