Joint Development Agreement Unregistered: Not Covered by Section 53A, Transfer of Property Act; Capital Gains Tax Implications Limited. https://www.taxtmi.com/highlights?id=38715 Capital Gain - Transfer - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. - HC en-us Mon, 02 Apr 2018 15:46:46 +0530 Mon, 02 Apr 2018 15:46:46 +0530 TaxTMI RSS Generator Joint Development Agreement Unregistered: Not Covered by Section 53A, Transfer of Property Act; Capital Gains Tax Implications Limited. https://www.taxtmi.com/highlights?id=38715 Capital Gain - Transfer - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. - HC Highlights Income Tax Mon, 02 Apr 2018 15:46:46 +0530 https://www.taxtmi.com/highlights?id=38715