This notification, S.O. 3558(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, effective August 1, 2025, grants an exemption under clause (46) of section 10 of the Income-tax Act, 1961, to the All India Council for Technical Education (AICTE), New Delhi (PAN: AAAJA1571E). The exemption applies to the following specified income: (a) Grants/subsidies received from the Government/Govt. bodies; (b) Regulatory Charges; (c) RTI fee and Examination fee; (d) CMAT/GPAT fee; (e) Interest on bank deposits; and (f) Miscellaneous charges/receipts.
The notification is subject to the conditions that AICTE (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file a return of income as per clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied for assessment years 2024-2025 to 2025-2026 relevant for the financial years 2023-2024 to 2024-2025 and shall be applicable for assessment year 2026-2027 to 2028-2029 relevant for the financial year 2025-26 to 2027-28. The notification number is 128/2025 and the file number is F. No. 300196/18/2024-ITAI. The issuing authority is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A central act of India's parliament governing income tax.
Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, responsible for direct tax policies in India.
New Delhi: The capital of India, location of the notification and All India Council for Technical Education.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
All India Council for Technical Education, New Delhi: An organisation established by the Central Government of India, the subject of the notification regarding income tax exemptions.
CMAT-GPAT: Common Management Admission Test and Graduate Pharmacy Aptitude Test. Fees from these tests are specified income for All India Council for Technical Education.
Meenakshi Singh: Designated as Dy. Secy. Official who signed the notification.
Government of India Press, Ring Road, Mayapuri, New Delhi-110064: The printing location of the notification
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01082025-265163
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3472] नई दिल्ली, िुक्रिार, अगस्ट्त 1, 2025/श्रािण 10, 1947
No. 3472] NEW DELHI, FRIDAY, AUGUST 1, 2025/SHRAVANA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 1 अगस्ट्त, 2025
का.आ. 3558(अ).— केन्द्द्रीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खण्ड (46)
द्वारा प्रित्त िजियों का प्रयोग करत ेहुए, एतद्द्वारा उि खंड के प्रयोिनों के जलए, केंद्र सरकार द्वारा स्ट्थाजपत, ‘अजखल भारतीय
तकनीकी जिक्षा पररषि’, नई दिल्ली (पनै : AAAJA1571E) को उस पररषि को उत्पन्न होने िाली जनम्नजलजखत जनर्िडष्ट आय
के संबंध म ेंअजधसूजचत करती ह,ै अथाडत:-
(क) सरकार/सरकारी जनकायों से प्राप्त अनुिान/सजससडी;
(ख) जनयामक िुल्क;
(ग) आरटीआई िल्ु क तथा परीक्षा िुल्क;
(घ) सीएमएटी/िीपीएटी िुल्क;
(ङ) बैंक िमाओं पर अर्िडत सयाि;
(च) जिजिध प्रभार/प्राजप्तयां
5167 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक अजखल भारतीय तकनीकी जिक्षा पररषि, नई दिल्ली -
(क) दकसी भी िाजणजययक गजतजिजध में संलग्न नहीं होगा;
(ख) गजतजिजधयााँ और जनर्िष्टड आय की प्रकृजत परू े जित्तीय िषों में अपररिर्तडत रहगें ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के उपबंध के अनुसार आयकर जििरणी
िाजखल करेगा।
3. यह अजधसूचना कर जनधाडरण िषों 2024-25 से 2025-2026 के जलए लाग ू मानी िाएगी और जित्तीय िषों 2023-24
से 2024-25 तक के जलए संगत होगी तथा जनधाडरण िषों 2026-27 स े 2028-29 के जलए लाग ू होगी तथा जित्तीय िषों
2025-26 से 2027-28 तक के जलए सगं त होगी।
[अजधसूचना स.ं 128 /2025/फा. सं. 300196/18/2024-आईटीए-I]
मीनाक्षी ससंह, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिड व्यापी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st August, 2025
S.O. 3558(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘All India Council for Technical
Education’, New Delhi, (PAN: AAAJA1571E), a Council established by the Central Government, in respect of the
following specified income arising to that Council, namely:-
(a) Grants/subsidies received from the Government/Govt. bodies;
(b) Regulatory Charges;
(c) RTI fee and Examination fee;
(d) CMAT/GPAT fee;
(e) Interest on bank deposits
(f) Miscellaneous charges/receipts
2. This notification shall be effective subject to the conditions that All India Council for Technical Education,
New Delhi-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139
of the Income-tax Act, 1961.
3. This notification shall be deemed to have been applied for assessment years 2024-2025 to 2025-2026 relevant
for the financial years 2023-2024 to 2024-2025 and shall be applicable for assessment year 2026-2027 to 2028-2029
relevant for the financial year 2025-26 to 2027-28.
[Notification No. 128 /2025/F. No. 300196/18/2024-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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.