TAXATION OF REAL ESTATE DEVELOPERS & JOINT DEVELOPMENT ARRNGEMENTS WITH ACCOUNTING ASPECTS |VIRTUAL BOOK

This book is a complete guide to all matters pertaining to the taxation of real estate developers & joint development arrangements from an income tax & accounting perspective.

This book addresses the tax issues relating to the following:

• Land Owner
• Developer
• Other Stakeholders, such as Flat Owners or Buyer of Real Estate

The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features:

• [Critical Income Tax Issues] relating to the following are covered:
• Determination of the year of transfer of capital asset
• Value of sale consideration in the case of joint development of the real estate, particularly when a joint development agreement is drafted in a complex manner
• [Analysis of Provisions]
• Section 2(47), i.e., the definition of ‘Transfer’ of Capital Asset
• Section 45(2), i.e., the Conversion of Capital Assets into Stock-in-trade
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