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Tax Exemption on Specified Income of "Odisha Real Estate Regulatory Authority" U/s 10(46A) of Income-tax Act, 1961

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....Section 010(46)<br>Inc.Tax Act 1961<br>MINISTRY OF FINANCE Department of Revenue (Central Board of Direct Taxes) NOTIFICATION NO. 164/2025 New Delhi, the 26th November, 2025 S.O. 5441(....

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....) Act, 2016 (No. 16 of 2016), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee continues to ....