Case law › Notifications › 2026 › Notification No. 100/2026 [F.No.300196/16/2024-ITA-I] / SO 4122(E) : 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

Notification 27 July 2026

Notification No. 100/2026 [F.No.300196/16/2024-ITA-I] / SO 4122(E) : 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

Ministry of Finance

What this is

Notification No. 100/2026 [F.No.300196/16/2024-ITA-I] / SO 4122(E) : 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 was published on 27 July 2026. Its subject is Ministry of Finance.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.11	s.332, s.333, s.334, s.335, s.337, s.338, s.339, s.340, s.341, s.342, s.344, s.345, s.350, s.355
s.263	s.377

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 117/2026 [F. No. 195/13/2025-ITA-I] / SO 4707(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 25 August 2026
Notification No. 113/2026 [F. No. 300196/6/2026-ITA-I] / SO 4459(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 110/2026 [F. No. 300196/39/2025-ITA-I] / SO 4322(E) : Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — Ministry of Finance 4 August 2026
Notification No. 108/2026 [F. No. 300196/65/2018-ITA-I] / SO 4320(E) : Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — Ministry of Finance 4 August 2026
Notification No. 105/2026 [F. No. 300196/1/2026-ITA-I] / SO 4309(E) : Notification Schedule III (Table Sl No 36) read with section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 3 August 2026
Notification No. 102/2026 [F. No. 300196/88/2024-ITA-I] / SO 4191(E) : 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 — Ministry of Finance 29 July 2026

← Notification No. 101/2026 [F. No. 300196/88/2024-ITA-I] / SO 4190(E) : Notification section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority · Notification No. 99/2026 [F.No.300196/16/2024-ITA-I] / SO 4121(E) : Notification under section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Chhattisgarh Real Estate Regulatory Authority →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.