Exemption from specified income U/s 10(46) – Notifies ‘Real Estate Regulatory Authorities’

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....he powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'Real Estate Regulatory Authorities' as specified in the schedule to this notification, constituted by Government in exercise of powers conferred under sub-section(1) of Section 20 of The Real Estate (Regulation and Development) Act,....

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.... of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. This notification shall be deemed to be applied with respect to the financial year 2022-2023 relevant to assessment year 2023-2024. Schedule S. No. (1) Name of the Real Estate Regulatory Authority (2) PAN (3) 1 Chhatisgarh Real Estate Regulatory Authority AAAJC1049H 2 Uttarakhan....