Tax Exemption under Section 10(46A) of the Income-tax Act, 1961 for the Dental Council of India

Last updated: 20 June 2025

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The Central Government has officially notified the Dental Council of India for tax exemption under Section 10(46A) of the Income-tax Act, 1961. This exemption is applicable from the assessment year 2024-2025. The Dental Council of India, established under The Dentists Act, 1948, qualifies for this status provided its objectives align with those specified in the relevant section of the Income-tax Act.

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

FAQ :

The Dental Council of India is being notified for tax exemption under Section 10(46A) of the Income-tax Act, 1961.

This notification is effective from the assessment year 2024-2025.

The Dental Council of India was constituted under 'The Dentists Act, 1948'.

The condition is that the Dental Council of India must be a body constituted under 'The Dentists Act, 1948' with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.

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Notification No : Notification No. 62/2025/F. No.300195/55/2024-ITA-I
Published in Income Tax
Source : https://egazette.gov.in/(S(tntsznsqosrr3etk2rzk3tai))/ViewPDF.aspx

Attached File : 322600_11469_263951.pdf

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