E-way bill waiver for motor vehicle road testing subject to bond, delivery challan, recordkeeping, and monthly reporting requirements. Permission is granted to a specified taxpayer to waive the requirement of an e-way bill for motor vehicles removed for road testing where the movement is for reasons other than by way of supply, subject to execution of a bond, issue of delivery challans, maintenance of trade plates, and preservation of records correlating dispatch and return. The taxpayer must submit monthly accounts, furnish additional information when required, remain responsible for the goods removed without e-way bills, and comply with the conditions during the validity period ending 31 March 2027.