Whether allotment of flats/houses by co-operative societies and other institutions, whose schemes of allotment and construction are similar to those of DDA, should be treated as cases of construction for purposes of sections 54 and 54F

Whether allotment of flats/houses by co-operative societies and other institutions, whose schemes of allotment and construction are similar to those of DDA, should be treated as cases of construction for purposes of sections 54 and 54F https://www.taxtmi.com/circulars?id=5088 If the terms of the allotment and construction schemes of a cooperative society or other institution are similar to the scheme features identified in prior guidance regarding the Self Financing Scheme of the Delhi Development Authority, such allotments may be treated as cases of construction for application of the capital gains reinvestment provisions. en-us Thu, 16 Dec 1993 00:00:00 +0530 Sat, 09 Aug 2008 13:18:00 +0530 TaxTMI RSS Generator Whether allotment of flats/houses by co-operative societies and other institutions, whose schemes of allotment and construction are similar to those of DDA, should be treated as cases of construction for purposes of sections 54 and 54F https://www.taxtmi.com/circulars?id=5088 If the terms of the allotment and construction schemes of a cooperative society or other institution are similar to the scheme features identified in prior guidance regarding the Self Financing Scheme of the Delhi Development Authority, such allotments may be treated as cases of construction for application of the capital gains reinvestment provisions. Circulars Income Tax Thu, 16 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5088