Navigation:
Peek into Real Estate Sector.
Revenue Recognition.
Accounting Aspects.
Impact of Cash Receipts and Payments.
Presumptive Taxation.
Capital Gains – Deemed Transfer.
Peek into Joint Development Agreement.
Amendment to Section 45.
Deemed Sale Consideration, Section 50C & Section 50D.
Exemptions.
Notional Income.
Reporting Requirements.
TDS Provisions.
Un-accounted Income.
Tax Audit – recent important changes.
ICDS – Relevant to Real-estate business.
Contributed by CA Suresh Babu