AdvertisementCBDT Notifies Kerala RERA for Section 11 Exemption Under Income-tax Act, 2025:The Central Board of Direct Taxes, through Notification No. 102/2026-Income Tax dated 29 July 2026, has notified the Kerala Real Estate Regulatory Authority (PAN: AAAGK1025N), constituted under Section 20(1) of the Real Estate (Regulation and Development) Act, 2016, for the purposes of Schedule III [Table: Sl. The notification covers specified income comprising fees collected for registration of projects, agents and plots, fees for filing compensation and complaints, and government grants. c. activities and the nature of the specified income shall remain unchanged throughout the tax years. This notification shall be applicable for the tax year 2026-27.