Tax exemption of specified income: interest on bank deposits of a notified treaty body exempted from income tax going forward. Notification designates the Secretariat of Indian Ocean Memorandum of Understanding on Port State Control, Goa, as a notified treaty body and identifies interest on deposits with a banking company as the specified income qualifying for exemption; this exemption is made applicable from the assessment year beginning after 1 April 2006 with retrospective effect to cover the preceding financial year, and the Government certifies no assessee will be prejudicially affected by retrospective application.