CBDT Notifies Income Tax Exemption for Chhattisgarh Real Estate Regulatory Authority Under Section 10(46)

Last updated: 31 July 2026

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The Central Board of Direct Taxes (CBDT) has issued a notification granting income tax exemption to the Chhattisgarh Real Estate Regulatory Authority under Section 10(46). This exemption continues to be valid even after the repeal of the Income-tax Act, 1961, and the enactment of the Income-tax Act, 2025. The new Act ensures that rights, privileges, and obligations accrued under the previous Act remain unaffected, and proceedings related to tax years prior to April 1, 2026, will continue under the old provisions.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 27th July, 2026 S.O. 4121(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in the Official Gazette for the purposes of that section; And whereas, the Income-tax Act, 1961 (43 of 1961) was repealed by section 536 (1) of th

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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FAQ :

The notification grants income tax exemption to the Chhattisgarh Real Estate Regulatory Authority under Section 10(46) of the Income-tax Act, 1961.

Yes, the Income-tax Act, 2025, through Section 536(2), ensures that previous operations, rights, and privileges under the Income-tax Act, 1961, are not affected by the repeal.

The Income-tax Act, 2025, states that proceedings pending or initiated for tax years beginning before April 1, 2026, will continue to be carried out according to the procedures of the Income-tax Act, 1961.

Any proceedings pending before income-tax authorities, the Appellate Tribunal, or courts will continue to be disposed of as if the Income-tax Act, 2025, had not been enacted.

Notification No : 99 /2026 IT
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-99-2026-pdf

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