Specified income tax exemption for pollution control functions depends on non-commercial activity, unchanged income nature, and return filing. Tax exemption is notified for the Delhi Pollution Control Committee's Government grants and subsidies, statutory consent, licence and application fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption requires that the Committee not undertake commercial activity, that its activities and specified income remain unchanged, and that it comply with the applicable income-tax return-filing requirement. Non-compliance may result in penal action and withdrawal of the exemption.