Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued Notification No. 62/2025-Income Tax dated 18th June 2025, granting tax exemption to the Dental Council of India under Section 10(46A)(b) of the Income-tax Act, 1961. The Dental Council of India, constituted under the Dentists Act, 1948, is now recognized as an exempt entity for the purposes of this specific clause. The notification applies from the assessment year 2024–25 onwards, subject to the condition that the Council continues to function under the Dentists Act with one or more objectives specified in sub-clause (a) of Section 10(46A) of the Act. This inclusion provides tax relief for specified income of the Council, aligning with government policy to support statutory bodies performing regulatory functions. The Permanent Account Number (PAN) of the Council is AAAJD0821E.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 62/2025-Income Tax | Dated: 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.
