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    <title>Granting Tax Exemption to Chhattisgarh Real Estate Regulatory Authority (PAN: AAAJC1049H) in respect of the specified Income under Section 10(46) of the Income-tax Act, 1961 and section 536(2)(a)/(b) of the Income-tax Act, 2025.</title>
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    <description>Tax exemption is granted to the Chhattisgarh Real Estate Regulatory Authority for government grants, loans or advances, regulatory fees and penalties, and interest earned on those receipts. The exemption operates under the transitional framework preserving the application of the repealed Income-tax Act, 1961. It is conditional on the Authority not engaging in commercial activity, retaining the same activities and nature of specified income, and filing its income-tax return under the applicable provision. Non-compliance may result in penal action and withdrawal of exemption.</description>
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      <description>Tax exemption is granted to the Chhattisgarh Real Estate Regulatory Authority for government grants, loans or advances, regulatory fees and penalties, and interest earned on those receipts. The exemption operates under the transitional framework preserving the application of the repealed Income-tax Act, 1961. It is conditional on the Authority not engaging in commercial activity, retaining the same activities and nature of specified income, and filing its income-tax return under the applicable provision. Non-compliance may result in penal action and withdrawal of exemption.</description>
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