CBDT Notifies Income Tax Exemption for Odisha Real Estate Regulatory Authority

The Ministry of Finance under the Central Board of Direct Taxes (CBDT) recently shared a notification on November 26, 2025 regarding income tax exemption.

In powers given by section 10 (b) of clause (46A) of the Income tax Act, 1961 (43), the Central Government notifies the “Odisha Real Estate Regulatory Authority” for income tax exemption.

The Odisha Real Estate Regulatory Authority is an authority established under the Real Estate (Regulation and Development) Act, 2016.

However, this notification will only be effective if the Odisha Real Estate Regulatory Authority continues to be an authority 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.

Note: This notification will be effective from the assessment year 2025-26.

For complete information refer to the official notification-