Tax Exemption on Specified Income of ‘Central Board of Secondary Education’, Delhi for AYs 2026-27 to 2030-31 - U/s 10(46) of the Income-tax Act, 1961 - 145/2025 - Income Tax
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Tax exemption for specified educational board income expands to fee and interest receipts, subject to non-commercial and filing conditions. Notification under clause (46) of section 10 grants tax exemption to the Central Board of Secondary Education, Delhi for specified income heads-examination fees; affiliation fees; registration, sports, training and academic receipts; receipts from Board projects/programmes; interest on deposits/securities/loans and income tax refunds; and interest on those receipts-subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature, and specified return filing for the notified financial years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for specified educational board income expands to fee and interest receipts, subject to non-commercial and filing conditions.
Notification under clause (46) of section 10 grants tax exemption to the Central Board of Secondary Education, Delhi for specified income heads-examination fees; affiliation fees; registration, sports, training and academic receipts; receipts from Board projects/programmes; interest on deposits/securities/loans and income tax refunds; and interest on those receipts-subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature, and specified return filing for the notified financial years.
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