**Summary:**
This notification, S.O. 4011(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on September 2, 2025, grants an exemption under clause 46 of section 10 of the Income-tax Act, 1961 to the Central Board of Secondary Education (CBSE), Delhi (PAN: AAAAC8859Q). The exemption applies to the following specified income arising to the CBSE: Examination Fees; Affiliation Fees; Registration Fees, Sports fees, Training fees and Other Academic receipts; Receipts from CBSE Projects/Programmes; Interest on Bank deposits/Securities/Loan Advances, and Income Tax Refunds; and Interest earned on a to e above.
The notification is effective for financial years 2025-2026 to 2029-2030, relevant to Assessment Years 2026-2027 to 2030-2031, and is subject to the conditions that the CBSE: (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 subsection (4C) of section 139 of the Income-tax Act, 1961.
The notification number is 145/2025/F. No.196902024/ITAI. Contact person is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: An organization under the Department of Revenue, Ministry of Finance.
Income-tax Act, 1961: A law enacted by the Parliament of India relating to income tax.
Central Board of Secondary Education, Delhi: A Board constituted by the Central Government.
Section 10 of the Income-tax Act, 1961: Section of the Income-tax Act, 1961 that deals with incomes not included in total income.
Section 139 of the Income-tax Act, 1961: Section of the Income-tax Act, 1961 that specifies the requirements for filing return of income.
Mayapuri, New Delhi: Location of Government of India Press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02092025-265892
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CG-DLxx-ExG-I0D2E0x9x2x0 25-265892
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3906] नई दिल्ली, मगं लिार, जसतम्ब र 2, 2025/भार 11, 1947
No. 3906] NEW DELHI, TUESDAY, SEPTEMBER 2, 2025/BHADRA 11, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 2 जसतम्ब र, 2025
का.आ. 4011(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रदत्त शक्तियों
का प्रयोग करते हुए केन्द्रीय सरकार एतद्द्वारा उि खंड के प्रयोजनों के क्तिए 'केन्द्रीय माध्यक्तमक क्तशक्षा बोडड', ददल्िी (पैन
AAAAC8859Q), केन्द्रीय सरकार द्वारा गठित एक बोडड, को उस बोडड को होने िाली जनम्नजलजखत जनर्िडष्ट आय के संबंध म ें
अक्तधसूक्तित करती ह,ै अर्ाडत्:
(क) परीक्षा शल्ु क;
(ख) संबद्धता (एदिजलएिन) शल्ु क;
(ग) पंजीकरण शुल्क, खिे शल्ु क, प्रक्तशक्षण शुल्क और अन्द्य शैक्षक्तणक प्राक्तियां;
(घ) सीबीएसई पठरयोजनाओं/कायक्रड मों स े प्राजियां;
(ङ) बैंक जमा/प्रक्ततभूक्ततयों/ऋण एव ंअक्तिम तथा आयकर ठरफंड पर ब्याज;
(च) उपरोि (क) स े (ङ) पर अर्जडत ब्याज।
5857 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना केन्द्रीय माध्यजमक जिक्षा बोडड, दिल्ली पर जनम्नजलजखत के अध्ययधीन प्रभािी होगी:-
(क) दकसी भी िाजणजययक गजत जिजध में सलं ग्न नहीं होगा;
(ख) गजतजिजधयां और जनर्िष्टड आय की प्रकृजत पूरे जित्तीय िर्ड में अपररिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के प्रािधान के अनसु ार आयकर
ररटनड िाजखल करेगा ।
3. यह अजधसूचना जनधाडरण िर्ड 2026-27 से 2030-31 तक के संबंजधत जित्तीय िर् ड 2025-2026 स े 2029-30 तक
लाग ूहोगी ।
[अक्तधसूिना स.ं 145/2025/िा. स.ं 196/90/2024-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने स े दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2nd September, 2025
S.O. 4011(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, ‘Central Board of Secondary
Education’, Delhi (PAN AAAAC8859Q), a Board constituted by the Central Government, in respect of the following
specified income arising to that Board, namely:
(a) Examination Fees;
(b) Affiliation Fees;
(c) Registration Fees, Sports fees, Training fees and Other Academic receipts;
(e) Receipts from CBSE Projects/Programmes;
(f) Interest on Bank deposits/Securities/ Loan & Advances, and Income Tax Refunds;
(g) Interest earned on (a) to (e) above.
2. This notification shall be effective subject to Central Board of Secondary Education, 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 applicable with respect to the financial years 2025-2026 to 2029-30 relevant to
Assessment Year 2026-27 to 2030-31.
[Notification No. 145/2025/F. No.196/90/2024-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.
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