Income-tax exemption for OPELIP covers specified government grants, interest income, and tender fees subject to ongoing compliance conditions. Income-tax exemption under section 10(46) is notified for Odisha PVTG Empowerment and Livelihoods Improvement Programme (OPELIP), a State Government authority, for specified income consisting of State Government grants, interest on fixed deposits and savings accounts refundable to the Government of Odisha, and non-refundable tender fees. The exemption is subject to conditions that OPELIP shall not undertake commercial activity, its activities and specified income shall remain unchanged, and returns shall be filed under section 139(4C)(g). Non-compliance may lead to penal action and withdrawal of the exemption.