Granting Tax Exemption to Kerala Real Estate Regulatory Authority (PAN:AAAGK1025N) 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.

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.... BOARD OF DIRECT TAXES) NOTIFICATION NO. 101/2026 New Delhi, the 29th July, 2026 S.O. 4190(E).- Whereas, section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption of specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the Central Government in the Official Gazette for the purposes of that section; And whereas,....

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.... continue to apply to any proceeding pending on the date of commencement of the Income-tax Act, 2025 (30 of 2025) and to any proceedings initiated on or after the 1st April, 2026 (including notices, assessment, reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning before the 1st April, 2026 and such proceedings shall be carried o....

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....nment of Kerala under sub-section (1) of Section 20 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016), in respect of the following specified income arising to the said authority, namely :- (a) fees collected for registration of projects / agents / plot. (b) fees for filing compensation and complaint; and (c) government grants. 2. This notification....