Tax exemption notification for Goa Board of Secondary and Higher Secondary Education covers specified income subject to compliance conditions. Tax exemption under section 10(46) is notified for Goa Board of Secondary and Higher Secondary Education, Goa in respect of specified income comprising government grants, fees and moneys received under the governing Act and Rules, and interest on bank deposits and investments. The exemption is subject to conditions that the Board shall not engage in commercial activity, its activities and specified income shall remain unchanged during the financial year, and it shall file its return of income under section 139(4C)(g). The notification applies for assessment years 2024-25 to 2028-29.