Notification Schedule III Table Sl No 36 read with section 11

Notification Schedule III Table Sl No 36 read with section 11 of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority

The Gazette of India

CG-DL-E-29072026-274936

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 4021] NEW DELHI, WEDNESDAY, JULY 29, 2026/SHRAVAN 7, 1948

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New 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 sub-section (1) of Section 20 of the Real Estate (Regulation and
Development) Act, 2016 (16 of 2016), in respect of the following specified income arising to the said authority namely:-

(a) fees collected for registration of projects / agents / plot.
(b) fees for filing compensation and complaint; and
(c) government grants.

2. This notification shall be effective subject to the conditions that ‘Kerala Real Estate Regulatory Authority’ (PAN:
AAAGK1025N),-
(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 year 2026-27.

[Notification No. 102/2026/F. No. 300196/88/2024-ITA-I]
HARDEV SINGH, Under Secy.

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