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-