Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46) of the Income Tax Act, 1961 in the case of All India Council for Technical Education, New Delhi

Issue Date: 01 August 2025 Published: 01 August 2025

Gazette ID: CG-DL-E-01082025-265163 Download PDF

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Core Purpose

The Central Government notifies the 'All India Council for Technical Education' for the purpose of exemption of specified income under clause (46) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Direct Taxes, issued Notification S.O. 3558(E) on August 1, 2025. In exercise of powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government has notified the 'All India Council for Technical Education', New Delhi (PAN: AAAJA1571E), an entity established by the Central Government, for exemption regarding specified income. The specified income categories include Grants/subsidies from Government/Govt. bodies, Regulatory Charges, RTI fee and Examination fee, CMAT/GPAT fee, Interest on bank deposits, and Miscellaneous charges/receipts. This notification is subject to the conditions that the Council shall not engage in any commercial activity, its activities and the nature of specified income shall remain unchanged throughout the financial years, and it shall file its return of income in accordance with clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. This notification is deemed to have been applied for assessment years 2024-2025 to 2025-2026 (relevant for financial years 2023-2024 to 2024-2025) and shall be applicable for assessment year 2026-2027 to 2028-2029 (relevant for financial year 2025-26 to 2027-28).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01082025-265163 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3472] NEW DELHI, FRIDAY, AUGUST 1, 2025/SHRAVANA 10, 1947 5167 GI/2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st August, 2025 S.O. 3558(E). — In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'All India Council for Technical Education', New Delhi, (PAN: AAAJA1571E), a Council established by the Central Government, in respect of the following specified income arising to that Council, namely:- (a) Grants/subsidies received from the Government/Govt. bodies; (b) Regulatory Charges; (c) RTI fee and Examination fee; (d) CMAT/GPAT fee; (e) Interest on bank deposits (f) Miscellaneous charges/receipts 2. This notification shall be effective subject to the conditions that All India Council for Technical Education, New Delhi- (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for assessment years 2024-2025 to 2025-2026 relevant for the financial years 2023-2024 to 2024-2025 and shall be applicable for assessment year 2026-2027 to 2028-2029 relevant for the financial year 2025-26 to 2027-28. [Notification No. 128 /2025/F. No. 300196/18/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR KUN SRIVASTAVA Date: 2025.08.01 21:48:37

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