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<h1>CBSE Exempt from Specified Income Tax u/s 10(46) for FY 2020-2021 to 2024-2025.</h1> The Central Government has notified the Central Board of Secondary Education (CBSE), Delhi, as exempt from specified income under section 10(46) of the Income-tax Act, 1961. The exemption applies to income from examination fees, affiliation fees, sale of textbooks and publications, registration and sports fees, receipts from CBSE projects, and interest on these incomes. The exemption is effective for financial years 2020-2021 to 2024-2025, provided CBSE does not engage in commercial activities, maintains the nature of its specified income, and files income tax returns as required. The notification has a retrospective effect, ensuring no adverse impact on individuals.