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    <title>U/s 10(46) of IT Act 1961 - Central Government notifies &quot;Real Estate Regulatory Authority&quot; in respect of the specified income arising to that Authority</title>
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    <description>Central Government notifies Real Estate Regulatory Authority as a class of Authority for specified income comprising government grants/loans, fees/penalties under the Real Estate (Regulation and Development) Act, 2016, and interest thereon. The notification is conditional on non-engagement in commercial activity, unchanged activities and income nature across financial years, filing the return of income as prescribed, and filing an audit report with a chartered accountant&#039;s certificate confirming compliance.</description>
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