CBDT Notifies Income Tax Exemption for Chhattisgarh Real Estate Regulatory Authority Under the Income-tax Act, 2025

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. This exemption applies to specific income sources, including government grants, loans, advances, fees, penalties from stakeholders, and interest earned on these amounts. The exemption is effective for the tax years 2026-27 to 2027-28, provided the Authority adheres to certain conditions.

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.

2. 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.

3. 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.

4. 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.

FAQ :

The notification grants income tax exemption to the Chhattisgarh Real Estate Regulatory Authority under the Income-tax Act, 2025.

The exemption covers amounts received as Grant-in-aid or loan/advance from the Government, fees/penalties from builders, developers, agents, or other stakeholders, and interest earned on these specific incomes.

Yes, the Chhattisgarh Real Estate Regulatory Authority must not engage in any commercial activity, must file its income tax return as specified, and its activities and the nature of specified income must remain unchanged throughout the tax years.

This notification is applicable for the tax years 2026-27 to 2027-28.

Failure to comply with the specified conditions will result in the withdrawal of the exemption and initiation of proceedings under the Income-tax Act.