Haryana State Board of Technical Education granted tax exemption on specified income subject to non commercial and filing conditions. HSBTE, Panchkula is notified as eligible for exemption under section 10(46) for specified income: government grants and contributions; fees (affiliation, examination, migration, transcription); royalties and charges including penalties; bequests, donations, endowments and other contributions; sale proceeds of securities and rents and profits from property vested in HSBTE; and interest on bank deposits, subject to non engagement in commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub section (4C) of section 139; effective for specified assessment years.