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Real estate services, including consulting for sales or leases, are taxable u/s 65 (105) (v).

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....Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real estate sold, purchased, leased out or rented out shall be called as real estate agent and the services rendered by him under said capacity shall be taxable under Section 65 (105) (v) of the Act.....

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