Integrated tax liability on promoters receiving development rights or FSI payable on construction consideration and upfront lease amounts. Notification designates promoters who receive development rights or FSI, or long term leases paid by upfront amounts, as liable to pay integrated tax on: consideration in the form of construction service for supply of development rights or FSI; monetary consideration for development rights or FSI relatable to residential construction; upfront amounts for long term leases relatable to residential construction; and construction services supplied against development rights or FSI, with payment required by the tax period not later than the period in which the earlier of issuance of the completion certificate (where required) or first occupation occurs.