CBDT03 Aug 2026notificationPrepared by Complied AI

Exemption for Odisha Joint Entrance Examination Committee

Official title

notification no. 110/2026 f. no. 300196/39/2025 ita i / so 4322 e notification schedule iii table sl no 36 read with section 11 of the income tax act 2025 30 of 2025 in the case of odisha joint entrance examination committee

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The Central Government has notified the Odisha Joint Entrance Examination Committee (PAN: AAAGO0158G) for the purposes of Schedule III (Table: Sl. No. 36) read with Section 11 of the Income-tax Act, 2025. This notification grants tax exemption on specific income streams, including examination fees, counselling and application processing fees, and interest on bank deposits. The exemption is applicable for the tax years 2026-27 to 2029-30, provided the committee refrains from commercial activity, files its return of income as required by Section 263(9)(c)(xiii), and maintains the nature of its activities and specified income. Failure to adhere to these conditions will result in the withdrawal of the exemption and the initiation of proceedings under the Act.

Who is affected: Odisha Joint Entrance Examination Committee
Required action: The committee must not engage in any commercial activity.
The committee must file a return of income in accordance with Section 263(9)(c)(xiii) of the Income-tax Act, 2025.
The committee must ensure its activities and the nature of the specified income remain unchanged throughout the tax years.
Key dates: Notification date — 03 Aug 2026
Consequences: Failure to comply with the specified conditions will result in the withdrawal of the tax exemption and the initiation of proceedings under the Act.

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Source details

Source: Central Board of Direct Taxes / Income Tax Department
Type: notification
Published by source: 03 Aug 2026
Document number: 110/2026
Issuing division: Central Board of Direct Taxes
Coverage area: direct-tax

Document text

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MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th August, 2026.

S.O. 4322(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby notifies for the purposes of the said clause, ‘Odisha Joint Entrance Examination Committee” (PAN: AAAGO0158G), a body established by the Government of Odisha, in respect of the following specified income arising to the said body, namely: -

(a) Examination fees collected from candidates; (b) Counselling and application processing fees; and (c) Interest on bank deposits.

This notification shall be effective subject to the conditions that Odisha Joint Entrance Examination Committee – (a) shall not engage in any commercial activity; (b) shall file return of income in accordance with the provision of 263(9)(c)(xiii) of the said Act, 2025; and (c) its activities and the nature of the specified income shall remain unchanged throughout the tax years.

Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.

This notification shall be applicable for tax years 2026-27 to 2029-30.

[Notification No. 110 /2026/ F. No. 300196/39/2025-ITA-I] HARDEV SINGH, Under Secy.

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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