Best Practices & SOP for capital gains on Joint Development Agreements u/s 45(5A)
September 18, 2025
Income Tax
CBDT prescribes Best Practices and Standard Operating Procedure for Assessing Capital Gains on Joint Development Agreements (JD As) under Section 45(5A) of the Income Tax Act, 1961. Joint Development Agreement (JDA) means a registered agreement in which a person owning land or building agrees to allow another person …