Carpet area definition aligned with real estate regulation term for income tax deduction eligibility under income tax law. For purposes of section 80IBA(6)(a) of the Income-tax Act, the term Carpet Area shall have the same meaning as assigned to it in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016. This alignment imports the regulatory definition into the tax provision to determine area-related eligibility and compliance.