The Central Board of Direct Taxes (“CBDT”) vides Notification No. 18/2023 and Notification No. 19/2023 both dated April 10, 2023 has notified the income tax exemption to the Central Board of Secondary Education (“CBSE”) and the Greater Noida Industrial Development Authority (“GNIDA”) under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
For Complete Notification No. 18/2023 Click Here
For Complete Notification No. 19/2023 Click Here