Central Board of Direct Taxes (CBDT) issued notification no. 102/2026 dated 29.07.2026 to provide deduction u/s 11 of the Income-tax Act, 2025 (30 of 2025), to “Kerala Real Estate Regulatory Authority” (PAN: AAAGK1025N), an Authority constituted by Government of Kerala under sub-section (1) of Section 20 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016), in respect of the following specified income arising to the said authority namely:-
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