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    <title>Exemption to specified income of class of body, authority, Board, Trust or Commission in certain cases</title>
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    <description>The amendment authorises the Central Government to exempt, by notification, a class of bodies, authorities, Boards, Trusts or Commissions whose income arises from non-commercial activities and which are constituted by or under statute or by government for public regulatory or administrative purposes, replacing the requirement for separate notifications for each case and thereby streamlining approvals.</description>
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      <description>The amendment authorises the Central Government to exempt, by notification, a class of bodies, authorities, Boards, Trusts or Commissions whose income arises from non-commercial activities and which are constituted by or under statute or by government for public regulatory or administrative purposes, replacing the requirement for separate notifications for each case and thereby streamlining approvals.</description>
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