Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Odisha Real Estate Regulatory Authority

Issue Date: 26 November 2025 Published: 26 November 2025

Gazette ID: CG-DL-E-26112025-267982 Download PDF

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Core Purpose

The Central Government notifies the Odisha Real Estate Regulatory Authority under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 for income-tax exemption purposes.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), through Notification S.O. 5441(E) issued on 26th November, 2025, in New Delhi, announces that the Central Government, in exercise of powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), hereby notifies the 'Odisha Real Estate Regulatory Authority' (PAN: AAAGO0648F). This Authority, constituted under the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016), is notified for the purposes of the said clause. This notification is effective from the assessment year 2025-26, subject to the condition that the 'Odisha Real Estate Regulatory Authority' continues to be an authority constituted under the Real Estate (Regulation and Development) Act, 2016, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. The notification references Notification No. 164/2025 F. No. 300195/69/2024-ITA-I. An Explanatory Memorandum certifies that no person is adversely affected by giving retrospective effect to this notification.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-26112025-267982 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 5260] NEW DELHI, WEDNESDAY, NOVEMBER 26, 2025/AGRAHAYANA 5, 1947 MINISTRY OF FINANCE Department of Revenue (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5441(E). In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act"), the Central Government hereby notifies " Odisha Real Estate Regulatory Authority" (PAN: AAAGO0648F) (hereinafter referred to as “the assessee"), an authority constituted under the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee continues to be an authority constituted under the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income- tax Act. [Notification No. 164/2025 F. No. 300195/69/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification. 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. AMIT KUMAR JAISWAL Digitally signed by AMIT KUMAR JAISWAL Date: 2025.11.26 22:46:04 +05'30'

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