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U/s 10(46) of IT Act 1961 - Central Government notifies ‘Real Estate Regulatory Authority’ in respect of the specified income arising to that Authority - 86/2021 - Income Tax

Extract

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 86/2021 New Delhi, the 4th August, 2021 S.O. 3139(E).-In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘Real Estate Regulatory Authority’ as specified in the schedule to this notification, constituted by Government in exercise of powers conferred under sub-sect .....

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U/s 10(46) of IT Act 1961 - Central Government notifies Real Estate Regulatory Authority in respect of the specified income arising to that Authority - 86/2021 - Income Tax

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..... the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied. 3. This notification shall apply to the Real Estate Regulatory Authority, mentioned at column (2) below, with respect to the assessment years mentioned in column (4) below. SCHEDULE S. No. Name of the Real Estate Regulatory Authority PAN Financial Years (1) (2) (3) (4) 1. Real Estate Regulatory Authority, Himachal .....

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U/s 10(46) of IT Act 1961 - Central Government notifies Real Estate Regulatory Authority in respect of the specified income arising to that Authority - 86/2021 - Income Tax

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