Exemption from Income Tax: Central Govt. u/s 10(46) of IT Act 1961 notifies 'Real Estate Appellate Tribunal, Punjab' for specific incomes.

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....Notification u/s 10(46) of IT Act 1961: Central Govt. notifies 'Real Estate Appellate Tribunal, Punjab' for specified income including fees under Real Estate (Regulation and Development) Act 2016. Conditions: no commercial activity, unchanged income nature, file returns u/s 139(4C)(g). Effective for AYs 2023-2028. No adverse impact due to retrospective effect.....