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)NOTIFICATIONNew 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 Chhat

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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 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.

Notification No : 100 /2026 IT
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-100-2026-pdf

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