https://www.taxtmi.com/article/detailed?id=7263 Where an individual or HUF transfers land or building under a registered specified agreement for a share in a real estate project, capital gains shall be chargeable in the year the competent authority issues the project completion certificate; for computing capital gains the stamp duty value as on that certificate date, plus any cash consideration, is deemed to be the full value of consideration, while transfers on or before that certificate date are taxed in the year of transfer. en-us Mon, 06 Feb 2017 08:55:28 +0530 Mon, 06 Feb 2017 08:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7263 Where an individual or HUF transfers land or building under a registered specified agreement for a share in a real estate project, capital gains shall be chargeable in the year the competent authority issues the project completion certificate; for computing capital gains the stamp duty value as on that certificate date, plus any cash consideration, is deemed to be the full value of consideration, while transfers on or before that certificate date are taxed in the year of transfer. Articles Budget - Tax Proposals Mon, 06 Feb 2017 08:55:28 +0530 https://www.taxtmi.com/article/detailed?id=7263