CBDT notifies Odisha Joint Entrance Examination Committee under Section 11: detailed analysis for 2026–27 to 2029–30

The Central Board of Direct Taxes has issued Notification No. 110/2026-Income Tax dated 4 August 2026, granting a specific income-based exemption to Odisha Joint Entrance Examination Committee under Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025 (30 of 2025).

This notification is a classic example of how statutory bodies and examination authorities can be accorded tax benefits for defined categories of income, subject to strict conditions. Below is a structured explanation of what the notification provides, the scope of income covered, conditions attached, and the compliance implications for the assessee and similar bodies.

Statutory framework for the notification

The Central Government has exercised its powers under:

  • Schedule III [Table: Sl. No. 36] read with
  • Section 11 of the Income-tax Act, 2025 (30 of 2025)

for issuing the notification in favour of “Odisha Joint Entrance Examination Committee” (PAN: AAAGO0158G), which is a body established by the Government of Odisha.

Under this framework:

  • Section 11 deals with income from property held for charitable or religious purposes and the conditions for exemption.
  • Schedule III [Table: Sl. No. 36] specifies categories of bodies / institutions and their eligible income that can be exempted under Section 11 when notified by the Central Government.

Note: The notification does not create a blanket exemption for all income. It selectively exempts only the “specified income” clearly identified in the notification, and only for a fixed set of tax years.

Applicability of the notification

Beneficiary entity

The notification expressly applies to:

  • Name of the body: Odisha Joint Entrance Examination Committee
  • PAN: AAAGO0158G
  • Status: A body established by the Government of Odisha

This means the notification is entity-specific and is not automatically applicable to any other state examination boards or committees, even if their functions are similar. Any other committee seeking similar tax treatment would require a separate notification.

Relevant tax years

The exemption under this notification is available only for:

  • Tax years 2026–27, 2027–28, 2028–29 and 2029–30

For years outside this range:

  • The notification has no effect, and
  • The assessee would need to examine the normal provisions of the Income-tax Act, 2025 or any other prevailing notifications, if any.

Nature of “specified income” covered

A critical part of the notification is the limitation to certain specified income streams. Only the following categories of income of the Odisha Joint Entrance Examination Committee are covered:

  1. Examination fees collected from candidates
  2. Counselling and application processing fees
  3. Interest on bank deposits

1. Examination fees collected from candidates

This covers the amounts received from examinees as fees for:

  • Registering for entrance examinations
  • Appearing for written tests, online tests, or other modes of assessment conducted by the Committee

The key idea is that such receipts are directly linked to the core statutory function of conducting entrance examinations.

2. Counselling and application processing fees

This category includes:

  • Charges collected for counselling of candidates post-result
  • Fees collected for processing applications, document verification, seat allotment, and similar counselling-related services

These fees are often charged separately from examination fees and typically arise during the admission or allocation process coordinated by the Committee.

3. Interest on bank deposits

This covers interest earned on: