Date: 2026-07-27Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification u/s Schedule III Table Sl. No. 36 read with section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Chhattisgarh Real Estate Regulatory Authority
**Executive Summary**
The Ministry of Finance has notified specific income tax exemptions for the Chhattisgarh Real Estate Regulatory Authority (PAN: AAAJC1049H) under the Income-tax Act, 2025. Valid for the tax years 2026-27 to 2027-28, the notification exempts government grants, stakeholder fees, and interest earned from taxation. Continued eligibility is strictly dependent on the Authority adhering to non-commercial activity and filing requirements.
**Key Points / Main Content**
* **Exempted Income Streams**
* Amounts received as grants-in-aid, loans, or advances from the Government.
* Fees and penalties collected from builders, developers, agents, or other stakeholders according to the Real Estate (Regulation and Development) Act, 2016.
* Interest earned on government grants, loans, and stakeholder fees/penalties.
* **Mandatory Conditions for Exemption**
* The Authority is prohibited from engaging in any commercial activity.
* The Authority must file a return of income in accordance with Section 263(9)(c)(xiii) of the Income-tax Act, 2025.
* The nature of the specified income and the Authority’s activities must remain unchanged throughout the relevant tax years.
* **Period of Applicability**
* The notification and its provisions are effective for the tax years 2026-27 and 2027-28.
* **Non-Compliance Consequences**
* Failure to meet the specified conditions will result in the immediate withdrawal of the tax exemption.
* The Central Government may initiate proceedings against the Authority under the Income-tax Act in case of a breach.
**Impact Analysis**
**Chhattisgarh Real Estate Regulatory Authority**
**Impact**
The Authority benefits from a tax-exempt status on its primary sources of revenue, including government funding and regulatory fees, for a two-year period.
**Action Required**
Must strictly avoid commercial ventures, ensure its operational activities remain consistent with the notification, and file annual income tax returns as prescribed by law.
**Central Board of Direct Taxes (CBDT) / Income Tax Department**
**Impact**
Responsible for overseeing the tax status of the Authority and ensuring the conditions of the exemption are met.
**Action Required**
Monitor the Authority’s filings and activities; initiate proceedings or withdraw exemptions if the Authority fails to comply with the notification's conditions.
**Real Estate Stakeholders (Builders, Developers, and Agents)**
**Impact**
Provides clarity that the fees and penalties they pay to the Authority are recognized as part of the Authority's specified, exempt income.
**Action Required**
No direct action required, though they remain the primary source of the "fee/penalty" income stream mentioned in the document.
Key Entities Referenced
Chhattisgarh Real Estate Regulatory Authority: The primary entity notified by the Central Government to receive tax exemptions on specified income such as grants, loans, and penalties.
Income-tax Act, 2025: The primary legislation under which the Central Government exercise powers to grant tax exemptions to the notified authority.
Real Estate (Regulation and Development) Act, 2016: The governing act under which the Chhattisgarh Real Estate Regulatory Authority was constituted and authorized to collect fees and penalties.
Central Board of Direct Taxes (CBDT): The regulatory body within the Ministry of Finance responsible for issuing the notification and administering the tax exemption provisions.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27072026-274871
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CG-DL-E-27072026-274871
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असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3952] नई दिल्ली, सोमिार, िलु ाई 27, 2026/श्रािण 5, 1948
No. 3952] NEW DELHI, MONDAY, JULY 27, 2026/SHRAVAN 5, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 27 िुलाई, 2026
का.आ. 4122(अ).— आयकर अजधजनयम, 2025 (2025 का 30) (एतजममन् पश्चात उक्त अजधजनयम से सिं र्भभत)
की धारा 11 के साथ पठित अनुसूची III [ताजलका: क्रम संख्या 36] द्वारा प्रित्त िजक्तयों का प्रयोग करते हुए, केंद्र सरकार,
एतद्दिारा, उक्त खंड के प्रयोिनों के ‘छत्तीसगढ़ भ-ू सम्पिा जिजनयामक प्राजधकरण' (पैन AAAJC1049H), िो दक
छत्तीसगढ़ सरकार द्वारा भ-ू सम्पिा (जिजनयमन एिं जिकास) अजधजनयम, 2016 (2016 का 16) के अंतगडत गठित एक
प्राजधकरण ह,ै उक्त प्राजधकरण को होन ेिाली जनम्नजलजखत जनर्दिष्ट आय के संबंध म ें अजधसजू चत करती ह,ै यथा: -
(क) सरकार स ेसहायता अनुिान या ऋण/अजिम के रूप में प्राप्त धनराजि;
(ख) भ-ू सम्पिा (जिजनयमन एि ं जिकास) अजधजनयम, 2016 (2016 का 16) के प्रािधानों के अनुसार
जबल्डरों/डेिलपरों, एिेंटों या दकसी अन्य जहतधारकों स े प्राप्त िल्ु क/िुमानड ा; तथा
(ग) उपयुडक्त (क) और (ख) पर अर्भित ब्याि।
5717 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसचू ना इस ित ड के साथ लाग ू होगी दक छत्तीसगढ़ भ-ू सम्पिा जिजनयामक प्राजधकरण
(पैन: AAAJC1049H);
(क ) दकसी भी व्यािसाजयक गजतजिजध म ेंसंलग्न नहीं होगा;
(ख) उक्त अजधजनयम की धारा 263 की उप-धारा (9) के खंड (ग) (xiii) के प्रािधान के अनसु ार आय की जििरणी
िाजखल करेगा; तथा
(ग) उक्त प्राजधकरण की गजतजिजधया ाँऔर जनर्दिष्ट आय की प्रकृजत पूरे कर िर्षों म ें अपठरिर्भतत रहेगी।
3. पैरािाफ 2 म ें जनर्दिष्ट ितों का पालन करने म ें जिफलता की जस्ट्थजत म ें धारा 11 के साथ पठित अनुसचू ी
III (सारणीीः क्रम स.ं 36) के तहत िी गई छूट िापस ले ली िाएगी और उक्त अजधजनयम के अंतगडत कायडिाही भी की
िाएगी।
4. यह अजधसचू ना कर िर्षड 2026-27 स े2027-28 के जलए लागू होगी।
[अजधसूचना सं. 100 /2026/ फा.स.300196/16/2024-आईटीए-I]
हरिेि ससह, अिर सजचि
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.