https://www.taxtmi.com/forum/issue?id=3379 The Finance Act, 2010 inserted an item expanding the explanation to immovable property to include vacant land given on lease or licence for subsequent commercial construction; this inclusion operates via the amendment (item V to explanation 1 to Section 65(105)(zzzz)) and is effective from the commencement of the 2010 amendment, making vacant land taxable for renting for commercial purposes only from that date. en-us Sat, 10 Sep 2011 21:17:16 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3379 The Finance Act, 2010 inserted an item expanding the explanation to immovable property to include vacant land given on lease or licence for subsequent commercial construction; this inclusion operates via the amendment (item V to explanation 1 to Section 65(105)(zzzz)) and is effective from the commencement of the 2010 amendment, making vacant land taxable for renting for commercial purposes only from that date. Discussion-Forum Service Tax Sat, 10 Sep 2011 21:17:16 +0530 https://www.taxtmi.com/forum/issue?id=3379