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CBDT26 Jul 2026notificationPrepared by Complied AI

Exemption for Chhattisgarh Real Estate Regulatory Authority

Official title

notification no. 100/2026 f.no.300196/16/2024 ita i / so 4122 e

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What changed

The Central Board of Direct Taxes has notified the Chhattisgarh Real Estate Regulatory Authority (PAN: AAAJC1049H) for tax exemption under Schedule III of the Income-tax Act, 2025. This exemption applies to specific income streams, including government grants, loans, advances, fees or penalties collected from stakeholders under the Real Estate (Regulation and Development) Act, 2016, and interest earned on these amounts. The exemption is valid for the tax years 2026-27 to 2027-28, provided the authority refrains from commercial activities, files mandatory income tax returns, and maintains the nature of its activities and specified income. Failure to adhere to these conditions will result in the withdrawal of the tax exemption and the initiation of proceedings under the Act.

Who is affected
  • Chhattisgarh Real Estate Regulatory Authority (PAN: AAAJC1049H)
Required action
  • The authority must file a return of income in accordance with the provisions of the Income-tax Act, 2025.
Key dates
  • Applicability period
Exceptions
  • The authority is prohibited from engaging in any commercial activity.
Consequences
  • Failure to comply with the specified conditions will result in the withdrawal of the tax exemption and initiation of proceedings under the Act.

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Source details

Source
Central Board of Direct Taxes / Income Tax Department
Type
notification
Published by source
26 Jul 2026
Document number
100/2026
Issuing division
Central Board of Direct Taxes
Coverage area
direct-tax

Document text

Prepared for reading; wording retained from the source.

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 27th July, 2026

S.O. 4122(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby notifies for the purposes of the said clause, ‘Chhattisgarh Real Estate Regulatory Authority’ (PAN: AAAJC1049H), an Authority constituted by the Government of Chhattisgarh under the Real Estate (Regulation and Development) Act, 2016 (16 of 2016) in respect of the following specified income arising to that Authority, namely:-

(a) amount received as Grant-in-aid or loan / advance from Government; (b) fee/penalty received from builders/developers, agents or any other stakeholders as per the provisions of the Real Estate (Regulation and Development) Act, 2016; and (c) interest earned on (a) and (b) above.

  1. This notification shall be effective subject to the conditions that Chhattisgarh Real Estate Regulatory Authority (PAN: AAAJC1049H)

(a) shall not engage in any commercial activity; (b) shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section (9) of section 263 of the said Act; and (c) activities and the nature of the specified income shall remain unchanged throughout the tax years.

  1. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.

  2. This notification shall be applicable for the tax Years 2026-27 to 2027-28.

[Notification No. 100 /2026/ F.No.300196/16/2024-ITA-I]

HARDEV SINGH, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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