Date: 2026-08-04Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee
**Executive Summary**
This notification, issued by the Ministry of Finance on August 4, 2026, grants tax exemptions to the Odisha Joint Entrance Examination Committee under the Income-tax Act, 2025. The exemption applies to specific income sources for the tax years 2026-27 through 2029-30. Continued eligibility is strictly contingent upon the committee adhering to specific operational and filing conditions.
**Key Points / Main Content**
**Exempted Income Categories**
* Examination fees collected from candidates.
* Fees related to counseling and application processing.
* Interest earned on bank deposits.
**Mandatory Compliance Conditions**
* **No Commercial Activity:** The committee is prohibited from engaging in any commercial activities.
* **Tax Filing:** The body must regularly file its return of income in accordance with Section 263(9)(c)(xiii) of the Income-tax Act, 2025.
* **Operational Consistency:** The committee’s activities and the nature of the specified income must remain unchanged throughout the designated tax years.
**Enforcement and Validity**
* **Duration:** The notification is effective for a four-year period, covering tax years 2026-27 to 2029-30.
* **Penalty for Non-compliance:** Failure to meet any specified conditions will result in the immediate withdrawal of the exemption and the initiation of legal proceedings under the Act.
**Impact Analysis**
**Odisha Joint Entrance Examination Committee**
**Impact**
The committee is granted a formal tax-exempt status on its primary revenue streams (fees and interest) for the specified four-year duration.
**Action Required**
The committee must ensure it does not engage in commercial ventures, must maintain its current scope of activities, and is required to file annual income tax returns as per the statutory provisions cited.
**Central Board of Direct Taxes (CBDT) / Income Tax Department**
**Impact**
The department is responsible for overseeing the committee’s compliance with the exemption's conditions.
**Action Required**
Authorities must monitor the committee’s filings and activities; they are required to initiate proceedings and withdraw exemptions if any breach of the specified conditions is identified.
Key Entities Referenced
Odisha Joint Entrance Examination Committee: A body established by the Government of Odisha that is granted income tax exemptions on specific revenues like examination and counseling fees.
Income-tax Act, 2025: The primary legislation under which the Central Government exercises powers to notify entities for tax exemptions and define compliance conditions.
Central Board of Direct Taxes: The regulatory authority under the Ministry of Finance responsible for issuing this notification and overseeing tax-related exemptions.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-04082026-275172
xxxGIDHxxx
CG-DLxx-ExG-I0D4E0x8x2x0 26-275172
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4146] िई कदल्ली, मगं लवार, अगस्ट्त 4, 2026/श्रावण 13, 1948 25/आषाढ़ 3, 1947
No. 4146] NEW DELHI, TUESDAY, AUGUST 4, 2026/SHRAVAN 13, 1948 SHADHA 3, 1947
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय प्रत्यक्ष कर बोर्ड)
अविसचू ना
नई दिल्ली, 4 अगस्त, 2026
का.आ. 4322(अ).— केंद्र सरकार आयकर अजधजियम, 2025 (2025 का 30) (एतजममि पश्चात उक्त अजधजियम
के रूप म ें संदर्भित), की धारा 11 के साथ पठित अिुसूची III [ताजलका: क्रम संख्या 36] के तहत प्रदत्त िजक्तयों का प्रयोग
करते हुए, एतद्द्वारा उक्त खंड के प्रयोििों के जलए 'ओजडिा सयं ुक्त प्रवेि परीक्षा सजमजत' (पैि: AAAGO0158G), िो कक
ओजडिा सरकार द्वारा स्ट्थाजपत एक जिकाय है, को इस जिकाय को होिे वाली जिम्नजलजखत जवजिर्दिष्ट आय के संबंध में
अजधसूजचत करती ह ैयथा:
(क) उम्मीदवारों से एकत्र ककया गया परीक्षा िल्ु क;
(ख) काउंसललंग और आवेदि प्रसंस्ट्करण िुल्क; तथा
(ग) बैंक िमा पर ब्याि
2. यह अजधसूचिा इि ितों के अधीि प्रभावी होगी ओजडिा संयक्तु प्रवेि परीक्षा सजमजत –
(क) ककसी भी व्यावसाजयक गजतजवजध में सलं ग्न िहीं होगी;
6005 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ख) उक्त अजधजियम, 2025 की धारा 263(9)(ग)(xiii) के प्रावधाि के अिुसार आय की जववरणी दाजखल
करेगी; तथा
(ग) की गजतजवजधयां और जवजवजिर्दिष्ट आय की प्रकृजत परू े कर वषों में अपठरवर्तित रहगे ी।
3. पैराग्राफ 2 म ें जवजवजिर्दिष्ट ितों का पालि करिे म ें जवफलता की जस्ट्थजत में अिुसूची III [ताजलका: क्रम संख्या 36]
के साथ पठित धारा 11 के अतं गित दी गयी छूट वापस ल े ली िायगे ी और उक्त अजधजियम के तहत कायिवाही िुरू की
िायेगी।
3. यह अजधसूचिा कर वष ि 2026-27 स े 2029-30 के जलए लाग ूहोगी।
[अविसूचना सं. 110 /2026/ फा.सं. 300196/39/2025-आईटीए-I]
हरिेि ससंह, अिर सवचि
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 4th August, 2026.
S.O. 4322(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with Section 11
of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby
notifies for the purposes of the said clause, ‘Odisha Joint Entrance Examination Committee” (PAN: AAAGO0158G),
a body established by the Government of Odisha, in respect of the following specified income arising to the said body,
namely: -
(a) Examination fees collected from candidates;
(b) Counselling and application processing fees; and
(c) Interest on bank deposits.
2. This notification shall be effective subject to the conditions that Odisha Joint Entrance Examination
Committee –
(a) shall not engage in any commercial activity;
(b) shall file return of income in accordance with the provision of 263(9)(c)(xiii) of the said Act, 2025;
and
(c) its activities and the nature of the specified income shall remain unchanged throughout the tax years.
3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under
Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.
3. This notification shall be applicable for tax years 2026-27 to 2029-30.
[Notification No. 110 /2026/ F. No. 300196/39/2025-ITA-I]
HARDEV SINGH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.