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

CBDT notifies CBSE as tax exempt under Section 10 (46) of the Income-tax Act 1961, effective from September 2, for specified income sources, subject to certain conditions.

CBDT Notifies CBSE Tax Exempt on Educational Fees and Others

Vanshika verma

Sep 3, 2025

Last update on Sep 3, 2025

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-

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.