1. State-Level Authority Over Stamp Duty Rates Stamp duty is governed by the Indian Stamp......
1. Section 54F – Investment in Residential Property If a seller reinvests the net sale......
1. Through PAN-Based Transaction Reporting Every land transaction exceeding prescribed thresholds requires mandatory quoting of......
1. Income Tax Department of India The Permanent Account Number (PAN) is issued by the......
1. Income Tax Return (ITR) Filing After selling land, the seller must report the capital......
1. Residency Status Under Income Tax Law The Income Tax Act, 1961 classifies individuals as......
1. Board Resolution and Internal Approvals Are Mandatory When a company owns land, it cannot......
1. TDS Under Section 194-IA (Applicable to Residents) When an individual or HUF sells immovable......
1. Helps Defer or Avoid Long-Term Capital Gains Tax Section 54F of the Income Tax......
1. Definition of Capital Gains Capital gains tax is levied on the profit earned from......