Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Dental Council of India

Issue Date: 18 June 2025 Published: 18 June 2025

Gazette ID: CG-DL-E-18062025-263951 Download PDF

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Core Purpose

The Central Government notifies the Dental Council of India for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued Notification S.O. 2725(E) on 18th June, 2025, in New Delhi. In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government notified the "Dental Council of India" (PAN: AAAJD0821E) for the purposes of the said clause. The Dental Council of India is a body constituted under 'The Dentists Act, 1948' (No. 16 of 1948). This notification shall be effective from the assessment year 2024-2025, subject to the condition that the Dental Council of India continues to 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. The notification is identified as Notification No. 62/2025/F. No.300195/55/2024-ITA-I and was signed by Meenakshi Singh, Deputy Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18062025-263951 No. 2660] EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, WEDNESDAY, JUNE 18, 2025/JYAISTHA 28, 1947 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 Income-tax 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 continues 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. 3988 GI/2025 (1) 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.

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