Centre Grants Income Tax Exemption to Food Safety and Standards Authority of India [Read Order]
Centre grants income tax exemption to FSSAI under Section 10(46A) of the Income-tax Act, effective from Assessment Year 2026–27.
![Centre Grants Income Tax Exemption to Food Safety and Standards Authority of India [Read Order] Centre Grants Income Tax Exemption to Food Safety and Standards Authority of India [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/2054360-fssai-income-tax-exemption-taxscan.webp)
The Ministry of Finance issued Notification No. 68/2025, dated June 24, 2025, granting income tax exemption to the Food Safety and StandardsAuthority of India (FSSAI) under Section 10(46A)(b) of the Income-tax Act, 1961. The exemption will be effective from the Assessment Year 2026-27.
The notification issued by the Central Board of Direct Taxes (CBDT) officially recognises FSSAI as a tax-exempt authority constituted under the Food Safety and Standards Act, 2006. The exemption is subject to the condition that FSSAI continues to function as an authority established for one or more of the purposes specified under Section 10(46A)(a) of the Income Tax Act.
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FSSAI, which is responsible for regulating food safety and hygiene standards across India, plays a vital role in ensuring the availability of safe and wholesome food to consumers. By granting this exemption, the government aims to support and strengthen the functioning of such public authorities engaged in essential regulatory duties.
As per the notification, FSSAI’s exemption status will remain valid as long as it continues to fulfill the legal conditions under which the exemption has been granted. This move aligns with the government's broader policy of exempting statutory bodies engaged in public service and non-commercial functions from the burden of income tax.
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The notification was signed by Meenakshi Singh, Deputy Secretary, and is now published in the Gazette of India under Part II, Section 3, Sub-section (ii). This development is expected to provide financial flexibility to FSSAI, allowing it to reinvest resources into improving food safety infrastructure, scientific research, and regulatory capacity.
Also Read:CBDT Issues Guidelines for Compulsory Scrutiny of Income Tax Returns for FY 2025-26 [Read Notification]
About FSSAI
FSSAI is responsible for setting science-based standards for food, regulating its manufacture, storage, distribution, sale, and import, and ensuring the availability of safe and wholesome food for human consumption in India. It plays a crucial role in monitoring and enforcing food safety laws and in creating awareness about food safety among consumers and industry stakeholders.
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