Reduced Tax Rate for Low-Cost Houses in Affordable Projects: Applies to Supplies After Jan 25, 2018, Not Limited to Developers.

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Full Text of the Document

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....Rate of tax - Low cost houses up to a carpet area of 60 Square meters per house in an affordable housing project - Notification no-where restricts the benefit to a ‘Developer’ only. - the benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 - AAR....