CBDT Notifies Income Tax Exemption for Odisha Real Estate Regulatory Authority:

The Central Government has granted Odisha RERA income tax exemption under Section 10(46A) of the Income Tax Act.
Odisha RERA Receives Income Tax Exemption Under Section 10(46A)

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-
About Author
Vanshika verma
Content Writer
Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
1539My Recent Articles
- Important Rule Changes That Have Taken Effect in India Since July 1, 2026
- ITAT Restricts Tax Addition to 8% Profit on Undisclosed Bank Deposits
- ITAT: Administrative Instructions Cannot Override Income Tax Act, Rejects Invalid Notice PleaPremium
- ITR Offline Utility Version 1.2.1 Released: Download for AY 2026-27, What's New
- Income Tax Ready Reckoner 2026-27: A Practical Guide to Tax Compliance and Planning
Up Next
Loading suggestions…
Recent Posts

All Posts

Recent Posts

All Posts








