The Ministry of Finance (Department of Revenue), through the Central Board of Direct Taxes (CBDT), has officially notified the Dental Council of India (PAN: AAAJD0821E) as a tax-exempt entity under Section 10(46A) of the Income-tax Act, 1961. The notification was issued via S.O. 2725(E) on June 18, 2025.
This recognition has been granted under the authority conferred by sub-clause (b) of clause (46A) of Section 10 of the Income-tax Act, enabling the Council to avail income-tax exemptions for fulfilling specified statutory and regulatory functions.
About the Notification
- Name of Exempted Entity: Dental Council of India
- Legal Basis: Constituted under The Dentists Act, 1948 (No. 16 of 1948)
- Effective From: Assessment Year 2024-2025
- Purpose: The exemption is applicable as long as the Council continues to serve one or more purposes as outlined under sub-clause (a) of clause (46A) of Section 10 of the Act.
The notification underscores the government's support for statutory regulatory bodies that serve public welfare objectives and operate on a not-for-profit basis. The exemption will allow the Dental Council of India to carry out its functions-such as regulating dental education, ethics, and professional standards-more efficiently, without the burden of income taxation.
Official copy of the notification is as follows
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