Taxmann S Real Estate Regulation And Development Act 2016 With Rules Bare Act With Section Notes Comprehensive Legal Reference Featuring Act Allied Rules Section Wise Notes Practical Forms
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Taxmann's Real Estate (Regulation and Development) Act 2016 with Rules [Bare Act with Section Notes] – Comprehensive Legal Reference Featuring—Act | Allied Rules | Section-wise Notes | Practical Forms
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Author: Taxmann
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2025-06-30
Real Estate (Regulation and Development) Act 2016 (RERA) with Rules [Bare Act with Section Notes] by Taxmann is a comprehensive and up-to-date legal reference. This authoritative publication presents the full, amended text of the Central Act, as well as all applicable allied rules, orders, and relevant State/Union Territory rules, along with detailed section-wise notes and judicial commentary. It is an indispensable resource for understanding the statutory framework governing real estate regulation, transparency, and consumer protection in India. This book is intended for the following audience: • Legal Practitioners & Law Firms – For case research, compliance, and litigation related to real estate matters • Real Estate Developers & Promoters – To ensure compliance with statutory obligations, registration, and reporting norms under RERA • Homebuyers & Allottees – To understand rights, remedies, and protections available under the law • Real Estate Agents & Brokers – To clarify registration and conduct requirements under the Act • Government Officials & Regulatory Authorities – For reference on administrative, adjudicatory, and enforcement powers • Students, Academics & Researchers – For study, examinations, and scholarly work on real estate law and regulation The Present Publication is the 2025 Edition, covering the amended and updated text of the Real Estate (Regulation and Development) Act [Act No. 16 of 2016] and Rules, with the following noteworthy features: • [Complete and Updated Text] Presents the latest, fully amended text of the Real Estate (Regulation and Development) Act 2016 • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [Incorporates Rules] Includes Central and Union Territory-specific rules such as those for Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, and the National Capital Territory of Delhi • [Section-wise Notes] Every section is accompanied by concise notes, explanations, and, where relevant, landmark case law • [Comprehensive Coverage] Covers the Real Estate (Regulation and Development) Removal of Difficulties Order 2016 and allied State-specific (General and Agreement for Sale) Rules • [Practical Forms] Appendices provide sample forms for project and agent registration, complaints, appeals, annual returns, and other relevant documents. • [Subject Index] Enables quick reference and navigation • [Authenticity and Reliability] Trusted editorial approach by Taxmann ensures accuracy and legal reliability • [Legal Compliance Resource] An essential handbook for anyone involved in property transactions, development, or regulatory compliance in India's real estate sector The structure of the book is as follows: • Logical Organisation – Arranged chapter-wise as per the Central Act, with each provision followed by a section note for context and interpretation • Parallel Coverage – Each set of rules is presented following the Central Act, organised by jurisdiction (e.g., Andaman and Nicobar Islands, Delhi, etc.) for direct reference • Forms & Annexures – Standard forms and model agreements are provided as per statutory requirements • Subject Index – Placed at the end for convenient cross-referencing
Taxmann's Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects [Finance Act 2025] – Specialised Treatise Explaining Crucial Sections
Author: Dr. Raj K. Agarwal
language: en
Publisher: Taxmann Publicaions Private Limited
Release Date: 2025-04-03
This book is a specialised treatise offering in-depth guidance on the taxation of real estate development projects, especially those undertaken through Joint Development Arrangements (JDAs). It addresses the most intricate tax scenarios arising from real estate transactions. Updated to reflect changes introduced by the Finance Act 2025, this book extensively covers evolving income-tax provisions, accounting aspects, and judicial precedents related to real estate developers, landowners, and other stakeholders involved in JDAs. The text serves as a one-stop reference for professionals seeking clarity on complex issues, including revenue recognition, capital gains, business income, ICDS, and the newly introduced/amended provisions such as section 45(5A), section 50C, section 43CA, section 56(2)(x)(b), section 23(5), and section 80-IBA. This book is intended for the following audience: • Chartered Accountants, Company Secretaries, and Cost Accountants – Professionals requiring detailed guidance on complex tax and accounting treatment for real estate JDAs, capital asset transactions, and revenue recognition • Lawyers, Tax Advocates, and Legal Practitioners – Experts practising before Income Tax Appellate Tribunals, High Courts, and the Supreme Court of India who need a legal-cum-practical viewpoint on real estate taxation • Real Estate Developers, Landowners, and Builders – Stakeholders seeking clarity on structuring JDAs, deciding the timing of tax liability, and adopting the correct method of revenue recognition for projects • Tax Officials and Policy Makers – Officers and policymakers aiming to understand the intricacies, judicial interpretations, and practical scenarios in real estate taxation • Academicians and Researchers – Students, lecturers, and researchers exploring the complexities of real estate taxation, especially in the context of new legislative amendments and judicial developments The Present Publication is the 8th Edition | 2025, amended by the Finance Act 2025. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features: • [Latest Amendments] Fully updated to include changes introduced by the Finance Act 2025 and recent judicial pronouncements impacting real estate taxation • [Authoritative Analysis] Authored by two highly experienced professionals with decades of practical and academic exposure in tax law, corporate law, and accounting • [Practical Insights and Case Studies] o Discussion of practical scenarios, complex transactions, and wide-ranging judicial interpretations o References to landmark court decisions (ITAT, High Courts, Supreme Court) • [Detailed Discussion on Section 45(5A)] Thorough analysis of section 45(5A) relating to capital gains in JDAs, including controversies and unresolved aspects • [Coverage of Deeming Provisions] Sections 43CA, 50C, 56(2)(x)(b), 23(5) are thoroughly analysed, with insights into how these provisions influence real estate transactions and how to handle them • [Accounting Nuances] Explains the interplay of ICDS, Accounting Standards (AS-7, AS-9), Guidance Notes on Real Estate Transactions, and IFRS 15 as they apply to revenue recognition, cost allocation, and profit determination • [Focus on Affordable Housing] A dedicated chapter on section 80-IBA detailing the conditions and benefits of claiming deductions for affordable housing projects • [Comprehensive Structure] A logical chapter-wise approach addressing issues for both developers and landowners—from fundamental principles to advanced topics like capital vs. business assets, TDR, and breakdowns of JDAs The coverage of the book is as follows: • Chapter 1 – Joint Development Arrangement for Real Estate o Nature of JDAs, different forms, key factors in drafting agreements, significant income-tax issues from both owner's and developer's perspectives • Chapter 2 – Tax Issues for Real Estate Developers o Detailed discussion on revenue recognition methods (Completed Contract Method vs. Percentage of Completion Method), judicial controversies, inventory valuation, taxability of rental income from stock-in-trade, and more • Chapters 3 & 4 – History and Analysis of Guidance Notes & Accounting Standards o Evolution of AS-7, AS-9, and ICAI Guidance Notes, plus the intricacies in applying these to real estate transactions • Chapter 5 – Revenue Recognition Under IFRS o Examination of IFRIC 15 and IFRS 15 frameworks for real estate developers, including global best practices • Chapter 6 – Impact of Income Computation & Disclosure Standards (ICDS) o How ICDS III (Construction Contracts) and ICDS IV (Revenue Recognition) affect computations for real estate developers in tax returns • Chapter 7 – Tax Issues for Real Estate Owners o Differentiating capital vs business assets, year of transfer, capital gains computation, analysis of newly introduced section 45(5A) • Chapters 8 to 13 – Specific Provisions & Topics o Extensive review of capital vs business asset classification, section 45(2) on the conversion of capital assets into stock, the broad scope of "transfer" under section 2(47), section 50D on fair market value, and taxability of agricultural land • Chapter 14 – Analysis of Section 50C, 43CA, 56(2)(x)(b), and 23(5) o Deep insights into deeming provisions, safe harbour rules, and issues surrounding undervaluation/overvaluation in sale transactions • Chapter 15 – Section 80-IBA o Conditions for claiming tax deductions on affordable housing projects, project completion norms, and the interplay with other real estate provisions • Appendices o Includes relevant Accounting Standards (AS-7, AS-9, AS-27), extracts from IFRS, the full text of ICDS, notifications of Urbanisation, and other statutory references • List of Cases o A comprehensive table of judicial decisions cited throughout the text, facilitating quick reference and research The structure of the book is as follows: • Logical Progression – Begins with the fundamentals of JDAs, transitions into the accounting and tax concepts applicable to developers, then delves into landowner-specific issues • Thematic Chapters – Each chapter builds on a core theme—ranging from accounting to specific legislative provisions—making the book equally accessible to new readers and professionals needing targeted information • Appendices & Case Index – Conclude with statutory appendices, relevant notifications, accounting standards, and a meticulously curated list of major case laws for ease of reference
Taxmann's Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act 1996 with Rules [Bare Act with Section Notes]
Author: Taxmann
language: en
Publisher: Taxmann Publications Private Limited
Release Date: 2025-06-25
Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act 1996 ('BOCW') with Rules [Bare Act with Section Notes] by Taxmann provides a thoroughly updated text of the Act, accompanied by detailed section-wise notes and judicial commentary. It incorporates all relevant allied legislation and rules—such as the Building and Other Construction Workers Welfare Cess Act 1996 and Central Rules 1998—along with state-of-the-art compliance aids for maintaining registers and rationalised forms under various labour laws. This book serves as a single-point, authoritative legal reference for the regulation of employment, service conditions, safety, health, and welfare measures for India's vast construction workforce. This book is intended for the following audience: • Legal Professionals & In-House Counsels – For direct reference to statutory text, compliance obligations, and the latest judicial interpretations relating to construction labour • Government Officials & Labour Administrators – Essential for officers in labour departments, Welfare Boards, and regulatory bodies tasked with enforcement, registration, and welfare oversight • Contractors, Employers & HR/Compliance Managers in Construction – For those who must comply with statutory obligations regarding worker registration, safety, cess, and welfare schemes • Trade Unions & Worker Welfare Organisations – As a ready reckoner for understanding and safeguarding the legal entitlements of construction workers • Academicians, Law Students & Researchers – As a reliable academic source with exhaustive section notes and coverage of relevant case law for study and research • Consultants & Auditors – For providing opinions and undertaking labour law due diligence in construction-related business and government projects The Present Publication is the 2025 Edition, covering the amended and updated text of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act [Act No. 27 of 1996] and Rules, with the following noteworthy features: • [Comprehensive Statutory Text] Full and updated text of the BOCW Act 1996, as amended • [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period • [Section-wise Notes] In-depth explanatory notes and the latest case law under each section for practical understanding • [Allied Legislation] Includes the Building and Other Construction Workers Welfare Cess Act 1996 and related Rules • [Incorporation of Latest Rules] Central Rules 1998, Welfare Cess Rules 1998, Ease of Compliance to Maintain Registers under Various Labour Laws Rules 2017, and Rationalisation of Forms and Reports Rules 2017 • [User-friendly Subject Index] Extensive index for quick navigation • [Compliance Aids] Ready-to-use formats for registers and statutory forms as required under labour law • [Case Law Summaries] Supreme Court and High Court decisions on contractor liability, worker status, applicability of the BOCW Act despite factory registration, vicarious liability of companies, and other contested issues The structure of the book is as follows: • Section-wise Format – Each statutory section is followed by detailed explanatory notes, practical comments, and case law references, ensuring easy cross-referencing for practitioners • Integrated Rules & Forms – All relevant rules and statutory forms are consolidated after the main Act, allowing for holistic understanding and one-stop compliance • Schedules & Formats – Includes annexures with prescribed formats, schedules, and checklists as per law • Subject Index – Enables effortless search of topics, definitions, and section references