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CBDT Exempts Kerala RERA Fees from Income Tax for AY 2026–27
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Central Board of Direct Taxestax

CBDT Exempts Kerala RERA Fees from Income Tax for AY 2026–27

August 5, 2026

The CBDT has exempted the regulatory fees and grants received by Kerala RERA from income tax for the assessment year 2026-27, confirming no adverse effects on stakeholders.

CBDT Grants Tax Exemption for Kerala RERA Fees

The Central Board of Direct Taxes (CBDT) has issued a notification exempting the regulatory fees and grants received by the Kerala Real Estate Regulatory Authority (RERA) from income tax for the assessment year 2026-27. This exemption is accompanied by an explanatory memorandum stating that no individual's rights or interests are compromised by this retrospective enforcement.

The decision aims to facilitate smoother operations for the regulatory body and encourages compliance with the provisions without the burden of taxation on the fees or grants received. The memorandum clarifies that these financial regulations do not detract from existing legal rights.

This ruling holds significance for legal practitioners representing real estate entities and regulatory authorities, emphasizing the importance of compliance with tax laws while engaging with government initiatives. It brings peace of mind to stakeholders in the Kerala real estate sector regarding regulatory costs.

Citations

  • CBDT Notification (2026) CBDT 124 Page 30
Practice Areas:tax

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