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of <h1>Understanding 'Specified Agreement' in Section 45(5A) of Income Tax Act: Real Estate Development and Ownership Share Explained.</h1> A 'Specified Agreement' under sub-section 5A of section 45 of the Income Tax Act 1961 refers to a registered contract where a land or building owner permits another party to develop a real estate project on their property. In return, the owner receives a share of the project, which could be land, building, or both, with or without additional cash payment.
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