CBDT Notifies Kerala Real Estate Regulatory Authority for Income Tax Exemption under Schedule III of the Income-tax Act, 2025

Last updated: 31 July 2026

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The Central Board of Direct Taxes (CBDT) has notified the Kerala Real Estate Regulatory Authority (RERA) for income tax exemption. This exemption applies to specific income sources like project/agent registration fees, compensation/complaint filing fees, and government grants. The notification is effective for the tax year 2026-27, provided RERA adheres to certain conditions.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 29th July, 2026 S.O. 4191(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, Kerala Real Estate Regulatory Authority (PAN: AAAGK1025N), an Authority constituted by Government of Kerala under s

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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 Kerala Real Estate Regulatory Authority under Schedule III of 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.

Kerala RERA must not engage in any commercial activity, must file its income tax return as per the Act, and its activities and income nature must remain unchanged throughout the tax years.

This notification is effective for the tax year 2026-27.

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 : 102/2026 IT
Source : https://egazette.gov.in/(S(ecg45wtdu0f5zmbpvu0sjbm4))/ViewPDF.aspx

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