The Central Board of Direct Taxes (CBDT) has granted the Central Board of Secondary Education (CBSE), Delhi, an exemption from income tax under Section 10(46) of the Income-tax Act, 1961.
The notification, issued by the Ministry of Finance (Department of Revenue) through the Central Board of Direct Taxes (CBDT), was published in the Gazette of India on September 2, 2025.
According to the order, CBSE’s income from specific sources will not be taxed for a period of five assessment years, from 2026–27 to 2030–31 (covering financial years 2025–26 to 2029–30).
The examination fees, affiliation fees, registration fees, sports fees, training fees, and other academic receipts, receipts from CBSE projects and programmes, interest on bank deposits, securities, loans, advances, and income tax refunds of CBSE have been classified as “specified income” and will enjoy tax exemption.
The exemption is subject to strict conditions.
Non-commercial Activity – CBSE must not engage in any commercial business.
Fixed Income Nature – The activities and nature of the specified income must remain unchanged throughout the notified period.
Mandatory Filing – CBSE is required to file its income tax return as per clause (g) of sub-section (4C) of section 139 of the Income-tax Act.
The government has further clarified through an Explanatory Memorandum that giving retrospective effect to this notification will not adversely impact any individual or entity.
Notification Details
Notification No. : 145/2025
Date: 02/09/2025
