This podcast talks about the recent time’s mechanism of transferring the immovable property under the Joint Development Agreement (JDA). It also analysis the disputes with respect to determining the year of taxability of capital gains arising out of the transfer of immovable property considering the provisions of the Income Tax Act, 1961.

Audio Source: An article published on the LKS website in November 2021 https://www.lakshmisri.com/insights/articles/determination-of-year-of-taxability-for-transfers-arising-out-of-registered-joint-development-agreements/#

Author:  Abhinov Vaidyanathan, Sr. Associate (LKS)

Voice: Gunmeher Juneja, Principal Associate (LKS)

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