CBDT Grants Tax Exemptions to Dental Council of India and Yamuna Expressway Authority under Section 10(46A)

The CBDT has issued Notifications No. 62/2025 and 63/2025 on June 18, 2025. These notifications grant income tax exemptions under Section 10(46A) of the Income-tax Act, 1961, to two bodies. The beneficiaries are the Dental Council of India (PAN: AAAJD0821E) and the Yamuna Expressway Industrial Development Authority (PAN: AAALT0341D).

The Dental Council of India functions under the Dentists Act, 1948. The Yamuna Expressway Authority operates under the Uttar Pradesh Industrial Area Development Act, 1976. These exemptions apply from the assessment year 2024–25. However, the exemptions remain valid only if both bodies continue operating under their respective acts and fulfill the purposes defined in the Income-tax Act.