Dental Council of India exempted from Income Tax: CBDT [Read Notification]

With effect from the Assessment Year 2024-2025, DCI is granted tax exemption under Section 10(46A) of the Act by the notification, which was sent out by S.O. 2725(E). The Dental Council of India, is a statutory body constituted under The Dentists Act, 1948 (Act No. 16 of 1948) for regulating dental education and the dental profession across India.

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Section 10(46A) of the Income-tax Act allows the Central Government to notify income-tax exemptions for bodies, authorities, or boards set up under a Central or State Act, provided they serve specified public purposes such as professional regulation, education, urban or infrastructure development, among others.

The exemption will remain in force only if DCI continues to:

• Operate under the Dentists Act, 1948, and
• Carry out one or more purposes listed under sub-clause (a) of Section 10(46A), which may include the regulation of professional standards and promotion of education.

The Dental Council of India (DCI) is the apex body responsible for regulating dental education standards across dental colleges in India, maintaining the Central Register of Dentists, and prescribing the code of ethics and professional conduct for dental practitioners.

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