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    <title>Exemption from specified income U/s 10(46) - Central Board of Secondary Education, Delhi a Board constituted by the Central Government Notified.</title>
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    <description>Notification under clause (46) of section 10 exempts specified CBSE incomes: examination fees; affiliation fees; sale of textbooks/publications; registration, sports, training and other academic receipts; receipts from CBSE projects/programmes; interest on income tax refunds; and interest on those receipts. Exemption is subject to conditions: no commercial activity, unchanged nature of activities and specified incomes across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification is retrospective to financial year 2013-2014.</description>
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