Taxation of Real Estate Developers and Joint Development Arrangements with Accounting Aspects: Finance Act 2017

Finance Act 2017

Chapter 1 Joint Development Arrangement for Real Estate
Chapter 2 Tax Issues for Real Estate Developer
Chapter 3 History of Accounting Standards Applicable to Real Estate Developer
Chapter 4 Analysis of Guidance Note on Accounting For Real Estate Transactions (Revised 2012)
Chapter 5 REVENUE RECOGNITION FOR REAL ESTATE DEVELOPER UNDER IFRS
Chapter 6 Impact of Income Computation and Disclosure Standard
Chapter 7 Tax Issues for Real Estate Owner
Chapter 8 Capital Asset vs. Business Asset
Chapter 9 Analysis of Provision of Section 45(2) regarding Conversion of Capital Asset into Stock in Trade
Chapter 10 Analysis of Provisions of Section 2(47)
Chapter 11 Analysis of Provision of Section 50D
Chapter 12 Analysis of Provision of section 45(5A)
Chapter 13 Taxability of Capital Gain Arising on Transfer of Agricultural Land

Appendix 1.1 Accounting Standard (AS) 7 (revised 2002)
Appendix 1.2 Accounting Standard (AS) 9 (issued 1985)
Appendix 1.3 Accounting Standard (AS) 27 (issued 2002)
Appendix 1.4 Census 2011
Appendix 1.5 International Accounting Standard 11 Construction Contracts
Appendix 1.6 Income Computation and Disclosure Standards
Appendix 1.7 Relevant provisions of the Income-tax Act, 1961
Appendix 1.8 Notification Nos. SO 9447 & 11186 – Urbanisation of Areas