CBDT Grants Tax Exemption to CBSE Under Section 10(46) of Income Tax Act

CBDT Grants Tax Exemption to CBSE Under Section 10(46) of Income Tax Act

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance shared a notification dated September 2, 2025, in powers given by Section 10 (46) of the Income-tax Act, 1961.

CBDT notifies the Central Board of Secondary Education (CBSE)  for tax exemption. It is a Board constituted by the Central Government. The Tax Exemption applies to the following income arising to the Central Board of Secondary Education:

1. Examination Fees
2. Registration Fees, Sports fees, Training fees and other academic receipts
3. Receipts from CBSE Project/Programmes
4. Interest on Bank deposits/Securities/Loan and Advances, Income Tax Refunds
5. Interest earned on Examination fees and Receipts from CBSE Projects/programmes.

This notification will be effective subject to the Central Board of Secondary Education, Delhi:

• Will not engage in any commercial activity
• Activities and the nature of the specified income will remain unchanged throughout the financial years and
• Will file return of income in accordance with the provision of Section 139 (4C) clause (g) of the Income-tax Act, 1961.

To know complete details refer the below mentioned notification-