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    <title>U/s 10(46) of IT Act 1961 – Central Government notifies &#039;Real Estate Appellate Tribunal, Punjab&#039;</title>
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    <description>The Central Government notifies Real Estate Appellate Tribunal, Punjab as a &#039;body&#039; for the specified exemption, covering fees/charges/fines under the Real Estate (Regulation and Development) Act and Punjab rules, government grants, and interest on bank deposits; the exemption is subject to conditions that the Tribunal shall not undertake commercial activity, its activities and the nature of specified income remain unchanged during the financial years, and it files income-tax returns in accordance with the prescribed filing provision, effective for assessment years 2023-2024 to 2027-2028.</description>
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