Dental Council of India Notified for Income Tax Exemption u/s 10(46A):

The Dental Council of India has been granted income tax exemption under Section 10(46A) of the Income Tax Act by the Ministry of Finance.
Dental Council Gets Tax Exemption Under Section 10(46A)

Dental Council of India Notified for Income Tax Exemption u/s 10(46A)
The Ministry of Finance, the Department of Revenue, issued a notification dated June 18, 2025, stating that the Central Government, in exercise of its powers offered under sub-clause (b) of clause (46A) of section 10 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as “the Income Tax Act”), has granted tax exemption to the "Dental Council of India," established under ‘The Dentists Act, 1948’ (No. 16 of 1948). As the commission fulfils the criteria set under the Income Tax Act, it qualifies for income tax exemption under clause (46A) of section 10. The said clause allows certain authorities or entities to be exempt from paying income tax under certain conditions.
In reference to the official notification, the government has officially announced that the Dental Council of India, having the Permanent Account Number (PAN) AAAJD0821E, will now be exempted from the payment of tax under the aforementioned clause. From now on, this commission will be referred to as “the assessee” in this notification.
This tax exemption will be made effective from the assessment year 2024-25. However, there is one important condition:
- The Commission must continue to operate as a statutory body under the 'The Dentists Act, 1948' (No. 16 of 1948)
- The Commission must continue to carry out one or more of the specific purposes mentioned in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
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Saloni Kumari
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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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