Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects By Rakesh Gupta, Raj K. Agarwal 9th Edition 2026

Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects’ is an authoritative practitioner’s guide. The 9th Edition (2026) is the first to address the transition year of the Income-tax Act 2025, aligning each provision from the 1961 Act to its 2025 equivalent—useful for both pending and new assessments. Across 15 chapters, it comprehensively covers JDA taxation topics: CCM vs. PCM controversy, year of transfer, capital versus business asset classification, deeming provisions under ss. 50C/43CA/56(2)(x), section 45(5A)/67(14), affordable housing, agricultural land, and ‘on money’ search scenarios—with accounting standards (AS-7, AS-9, ICDS-III & IV, IFRS 15) fully integrated into the tax analysis. Supported by a judicial digest of SC, HC, and ITAT decisions up to 2025, with each paragraph indexed for litigation reference.