Exemption for specified income of development authority subject to non-commercial activity, unchanged operations, and return filing conditions. Mussoorie Dehradun Development Authority is notified for exemption under section 10(46) of the Income-tax Act, 1961 in respect of specified income arising to it as an authority constituted by the State Government of Uttarakhand. The exemption covers grants, loans and advances, statutory fees and charges, income from disposal of properties, lease or rent, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not engage in commercial activity, its activities and income profile remain unchanged, and it files returns as required.