Tax exemption for Real Estate Regulatory Authority: specified receipts notified as exempt subject to compliance and audit filing. Notification designates the Real Estate Regulatory Authority as a class of Authority for tax purposes, exempting specified receipts comprising government grants or loans/advances, fees or penalties received under the Real Estate Act, and interest on those amounts, subject to conditions: no commercial activity, unchanged nature of activities and receipts, filing of return under the prescribed provision for such authorities, and submission of audited report with accountant verification plus a chartered accountant's certificate confirming compliance.