Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects

Finance Bill 2017
  • Author : Raj K Agarwal  Rakesh Gupta  
  • Edition : 3rd Edition 2017
  • Date of Publication : April 2017
  • ISBN No.:9789386482471
  • Binding : Paperback
  • No. Of Pages : 472
  • Weight (Kgs) : 0.505
INR 875 | USD 32
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A Complete Guide to all matters pertainingto Taxation of Real Estate Developers &Joint Development Arrangements
Taxation of Real Estate Developers & Joint Development Arrangements
  • Critical Income Tax issues relating to joint development arrangement of real estate
    • In the case of land owner
    • In the case of real estate developer
  • Income Tax issues relating to determination of year of transfer of capital asset and value of sale consideration in the case of joint development of real estate, particularly when joint development agreement is drafted in complex manner.
  • Analysis of provisions of :?Section 2(47) : Definition of “Transfer” of capital asset/Section 45(2) : Conversion of capital asset into stock-in-trade/Section 50D : Fair Market Value deemed to be Full Value of consideration.
  • Analysis of provision of newly introduced sub-section (5A) to section 45 of the Income Tax  Act, 1961
  • Attraction of capital gains tax liability in case of transfer of Agricultural Land.
  • Analysis of various judgments of ITAT & High Courts applicable to the Land Owner and Real Estate Developer in the case of Joint Development of Real Estate.
Accounting  Aspects 
  • In depth analysis of Guidance Note on Accounting for Real Estate Transactions (Revised 2012) issued by the ICAI, applicable to Real Estate Developer.
  • Analysis of applicability of principle of Revenue Recognition to Real Estate Developer at different point of time.
  • Analysis of applicability of Income Recognition to Real Estate Developer under IFRS & ICDS Regime.

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