https://www.taxtmi.com/manuals?id=1583 Special provisions apply to capital gains on transfer of land, building, or both under a registered specified agreement for development of a real estate project by an individual or HUF. Taxability is deferred to the year in which the completion certificate is issued, and consideration is taken as the stamp duty value of the owner's share in the completed project plus any cash consideration received. If the transferor assigns his share before the completion certificate, the special rule does not apply and the general provisions govern. en-us Thu, 22 Jun 2017 11:56:00 +0530 Wed, 03 Jun 2026 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1583 Special provisions apply to capital gains on transfer of land, building, or both under a registered specified agreement for development of a real estate project by an individual or HUF. Taxability is deferred to the year in which the completion certificate is issued, and consideration is taken as the stamp duty value of the owner's share in the completed project plus any cash consideration received. If the transferor assigns his share before the completion certificate, the special rule does not apply and the general provisions govern. Manuals Income Tax Thu, 22 Jun 2017 11:56:00 +0530 https://www.taxtmi.com/manuals?id=1583