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    <title>Exemption from specified income U/s 10(46A) of IT Act 1961 -‘Haryana Real Estate Regulatory Authority, Gurugram’</title>
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    <description>Notification under clause (46) of section 10 exempts specified income of Haryana Real Estate Regulatory Authority, Gurugram: government grants/loans, fees and penalties under the Real Estate (Regulation and Development) Act, and interest on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and nature of specified income, and filing returns as required by clause (g) of sub section (4C) of section 139 of the Income tax Act; the notification is made retrospective for certain earlier financial years.</description>
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      <description>Notification under clause (46) of section 10 exempts specified income of Haryana Real Estate Regulatory Authority, Gurugram: government grants/loans, fees and penalties under the Real Estate (Regulation and Development) Act, and interest on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and nature of specified income, and filing returns as required by clause (g) of sub section (4C) of section 139 of the Income tax Act; the notification is made retrospective for certain earlier financial years.</description>
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