Taxation of Real Estate Developers and Joint Development Arrangements
Author:
Dr. Raj K. Agarwal
Dr. Rakesh Gupta
Year:
9th Edition 2026 (As amended by Finance Act 2026)
About the Book:
Real estate deals don’t fail because of construction—they fail because of taxation mistakes. This book is a complete, no-nonsense guide to the taxation of real estate developers and joint development arrangements (JDAs), covering both income-tax implications and accounting treatment. It simplifies complex provisions, judicial interpretations, and structuring challenges into a practical framework that professionals can actually apply. If you deal with land deals, JDAs, or developer agreements—this book is not optional, it’s your risk shield.
Key Features:
- Updated as per Finance Act 2026
- Comprehensive coverage of taxation in joint development arrangements
- Detailed treatment for both landowners and developers
- Analysis of key Income Tax provisions including capital gains and transfer rules
- Practical insights on valuation, year of transfer, and consideration structuring
- In-depth accounting treatment including ICAI guidance and revenue recognition
- Coverage of judicial precedents from ITAT and High Courts
- Applicability under IFRS and ICDS frameworks
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Ideal For:
- Chartered Accountants & Tax Consultants
- Real Estate Lawyers
- Builders & Developers
- Tax Litigation Professionals
- Corporate Advisory Firms
Hashtags:
#RealEstateTax #JointDevelopment #IncomeTaxIndia #CapitalGains #TaxPlanning #RealEstateLaw #Taxmann #lawbookstore #lawbooks #mandjservices#9789375612582
Caveat Legalis:
Description based on available details—interpret with due diligence!
100% Swadeshi
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