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DEVELOPMENT AGREEMENTS- AREA SHARING AND …
eirc-icai.orgAshok Raghavan Chartered Accountant Bangalore The transfer of immovable property by owners of land through the developers and/or his nominees using the mechanism of a Development Agreement (popularly known as a Joint Development Agreement) has been rampant especially in prime urban areas
Ashok Raghavan Chartered Accountant Bangalore
www.bangaloreicai.org1 ISSUES ON CAPITAL GAINS ON TRANSFER OF IMMOVABLE PROPERTIES Ashok Raghavan Chartered Accountant Bangalore I. INTRODUCTION: The topic ―Income from Capital Gains‖ is very vast in nature and requires a thorough understanding of the provisions of Section 45 –Section 55A, Section 2(47) which defines the term ―transfer‖, Section 2(14) which defines the term ―Capital …