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<h1>Educational board exempt under section 10(46) for specified academic receipts FY2025-26 to FY2029-30, subject to conditions</h1> A Central Government-constituted educational board is notified as exempt under section 10(46) of the Income-tax Act, 1961 in respect of specified receipts including examination, affiliation, registration, sports, training and other academic fees, receipts from board projects/programmes, interest on deposits/securities/loans and tax refunds, and interest attributable to those receipts. The exemption is subject to conditions: no engagement in commercial activity, unchanged nature of activities and specified income across financial years, and filing returns under clause (g) of section 139(4C). The notification applies for FY 2025-26 to 2029-30 (AY 2026-27 to 2030-31).