Tax exemption under section 10(46) for Assam State AIDS Control Society covers specified grants subject to compliance conditions. Notification under clause (46) of section 10 designates the Assam State AIDS Control Society as a notified body whose specified income comprising grants-in-aid from the Central Government and international development agencies received through the Government of India is exempt; the exemption applies for a defined retrospective and prospective period and is subject to conditions: no commercial activity, unchanged activities and income during the financial year, and prescribed return filing, with grants to be received and applied under prevailing rules.