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The Central Government notifies the Uttarakhand Real Estate Regulatory Authority, Dehradun, under section 10 clause 46 of the Income-tax Act, 1961, for specified income streams. The specified income includes government grants-in-aid, registration fees, application fees, penalties, and late fees under the Real Estate Act, 2016, right to information fees, and related interest. The authority must not engage in any commercial activity, keep its activities and income nature unchanged, and file its return of income under section 139 sub-section 4C clause g. This notification applies for the assessment years 2018-2019, 2019-2020, 2020-2021, 2021-2022, and 2022-2023.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th September, 2018
S.O. 4984(E).— In exercise of the 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, ‘Uttarakhand Real Estate Regulatory Authority’, Dehradun, an authority constituted by the Government of Uttarakhand, in respect of the following specified income arising to that authority, namely:-
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[Notification No. 57/2018/F.No.300196/41/2018-ITA-I] VINAY SHEEL GAUTAM, Under Secy.
Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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