CBDT Grants Income Tax Exemption to Kerala RERA

Last updated: 31 July 2026

Save Share

Quick Summary

The Central Board of Direct Taxes (CBDT) has granted an income tax exemption to the Kerala Real Estate Regulatory Authority (RERA). This exemption applies to specific income such as registration fees, compensation filing fees, and government grants. The notification confirms that this exemption is effective retrospectively for assessment years 2023-24 through 2026-27, provided Kerala RERA adheres to certain conditions.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew 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 Comm

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Notice & Circular Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

FAQ :

The notification grants an income tax exemption to the Kerala Real Estate Regulatory Authority (RERA) under section 10(46) of the Income-tax Act, 1961, as continued under the Income-tax Act, 2025.

The exemption covers fees collected for the registration of projects and agents, fees for filing compensation and complaints, and government grants received by Kerala RERA.

Yes, Kerala RERA must not engage in any commercial activity, its activities and income sources must remain unchanged, and it must file its income tax return in accordance with section 139(4C)(g) of the Act of 1961.

Failure to comply with the conditions will result in penal actions under the Act of 1961 and the withdrawal of the granted exemption.

This notification is deemed to have been applied for assessment years 2023-24, 2024-25, 2025-26, and 2026-27.