Tax exemption for specified income limits relief to fees, subscriptions and interest while imposing non commercial and filing conditions. Notification grants tax exemption under clause (46) of section 10 to Maharashtra State Pharmacy Council for specified income limited to fees and subscriptions and interest income, subject to conditions that it shall not engage in commercial activity, the activities and nature of specified income remain unchanged, and it files income-tax returns as required under clause (g) of sub-section (4C) of section 139; the notification is given retrospective effect for the financial years listed and includes a certification that no person is adversely affected by retrospective operation.