Tuesday, 5 March 2013

BUDGET 2013 HIDDEN BOMB - SECTION 43CA & 56

There is an introduction of section 43CA and also amendment in section 56 where land & building transferred for inadequate consideration required to be taxed both in the hands of the buyer & seller. 

This section will create a problem for individuals buyers who had already booked their flats and waiting for completion of the construction so they can get the registration and  possission.

The only way out right now is that get the registration of the flat on or before March 31, 2013.



 

2 comments:

Unknown said...

Hi Manish,
What will be the tax implication for the above. Take my case as an example and kindly reply.
I have booked a house which is semi constructed at this stage and will be ready for possession by July 2013. The cost of the flat is 38 lakhs. 20 % of this value has been paid by me and the rest will be through a home loan.

Kindly shed some more light with details of tax amout, %, solution if any.

A huge thanks in advance

Unknown said...

the sale deed contains the stamp duty value of the flat your are purchasing. if it is more than 38 lacs, the difference(if more than 50k) is Gift income taxable in your hands.

secondly, after June 13, the TDS provision will also be applicable vide which you will have to deduct 1% TDS of the amount you pay to the Builder. So have a look into that aspect also.

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