MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th June, 2025
S.O. 2725(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Incometax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby notifies the “Dental Council of India” (PAN: AAAJD0821E) (hereinafter referred to as “the assessee”), a body constituted under ‘The Dentists Act, 1948’ (No. 16 of 1948), for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2024-2025, subject to the condition that the assessee to be a body constituted under ‘The Dentists Act, 1948’ (No.16 of 1948) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
[Notification No. 62/2025/F. No.300195/55/2024-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Official copy of the circular has been attached
Guest
Notification No : Notification No. 62/2025/F. No.300195/55/2024-ITA-IPublished in Income Tax
Source : https://egazette.gov.in/(S(tntsznsqosrr3etk2rzk3tai))/ViewPDF.aspx