F. Section 54/54F benefit from long-term capital gains resulting from the transfer of land/construction to JDA-Nagen Hazarika Vs. Manorama Sharma AIR 2007 Gau 62; The Guwahati High Court held that the term “title” was a general law term that could not always be considered a type of property. It communicates different forms of right to a property that may include the right to own such property. b) amount of the sales benefit: when collecting the tax, the consideration of sale is aggregated in the hands of the owner of the land; (a) the value of the property tax that the owner received from the owner as a share of the property developed on the date of issuance of the certificate of completion, and b) in cash/cheque, etc. What do you think is the time to tax the receivables? At the time of buying cc/sale of his stock or the year of receipt itself? In this case, the “right to development” is a benefit that derives from the land and, therefore, the same thing will fall directly within the definition of “country.” Since the same right is granted irrevocably and permanently, it falls within the definition of “land sale.” The same is true of Appendix III of the Central Goods and Service Tax Act, 2017 and, therefore, the same is not considered a sale of goods or a service. A new section 194IC has been inserted, in which the withholding tax deduction (TDS) is applicable up to 10% at any amount, in return for the individual resident landowner/HUF, in accordance with the agreement covered in Section 45(5A). In addition, there is no threshold, i.e. it applies independently of the payment. Well, based on these facts, if the entry into DA/The surrender of property ownership under DA is the sale of shares in trading to make the expert liable for the return on capital tax under page 45 (2)? 2) Yes, if no sale made by you before receiving the closing certificate. While the above view is not without doubt, it is certainly a fair view of a conservative approach to avoid future litigation. E.
TDS Supply introduces w.e.f.f.1-4-2017 for JDA: Discuss the tax impact if Mr. B transfers 1 apartment on 15/10/2018 and 2 other apartments on 31/10/2019? 1. The owner of the land must pay capital gains tax both at the time (i.e. at the time of receipt of the year-end certificate and at the time of the sale of that property). – At the end of the project, Mr. X is entitled to 60% of the project`s built-up area in the form of housing/stores, etc., according to the agreed timetable (e) Tax effects in the hands of Mr. . B sold his home immediately: B would be responsible for LTCG for the amount calculated at point d). When sir. In the case of the sale of the apartment, the cost of acquiring the new dwelling obtained by the owner is 1 Cr, that is, the cost referred to in point b) against the total value.
In the case of such a sale, any amount obtained above Rule 1 Cr is considered a short-term capital gain (STCG).