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

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..... S.O. 2327(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-section (1) of section 20 of the Real Es .....

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..... vision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961 . (d) shall file the Audit report along with the Return, duly verified by 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 .....

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