TAXATION ISSUES CONCERNING IMMOVABLE PROPERTIES by CA MANOJ GUPTA AND CA SATYADEV PUROHIT – 2022 EDITION

Description

The only book is dealing with taxation aspects of renting immovable property both residential as well as commercial including lease transactions in particular and other aspects relating to acquisition, ownership and transfer of immovable properties in general. Neo-concepts like income from running and management of malls, letting out of shops in malls and income from letting out of terraces for signage, mobile tower, etc. have also been explained with available case laws Taxation of income from ownership/letting out of house property discussed in full detail transmitting entire knowledge on the subject. Explaining tax incentives to both developers and owners of properties. Capital gain provisions related to the acquisition and transfer of properties discussed so far related to the subject matter in the book. TDS issues related to immovable properties be it related to acquisition or to renting taken care of. Also incorporating issues relevant to GST on immovable property encompassing acquisition, construction and renting aspects. The matter has been fully updated in the wake of the Finance Act, 2022 and recent GST notification. Incorporating the latest case law available up to book sent for printing.