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:
- Examination Fees
- Registration Fees, Sports fees, Training fees and other academic receipts
- Receipts from CBSE Project/Programmes
- Interest on Bank deposits/Securities/Loan and Advances, Income Tax Refunds
- 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-