Tax questions on Capital Gains Tax

Short Term or Long Term

Hello I purchased a property under construction in Noida Extension and below are details- Date of Purchase/Allotment-24/8/2015 Date of Stamp Duty Paid-20/11/2019 Date of Possession-07/03/2019 Date of Registry-18/09/2024 There are 2 dates mentioned in registry ‘Certificate Issue Date’ (Page-1) which is 02/01/2020 while registry date (Page-2) mentioned is 18/09/2024. I have couple of...

Short term or long term capital gain

I had entered a contract with builder in year 2014 to deliver a specified unit by year 2017 (+_6 months). However in between builder was declared insolvent and the project taken over by Supreme court and appointed a court receiver in year 2019. The payment was construction link plan and paid earlier as per demand by the builder and there after as per the schedule set by court receiver Finally...

Long Term Capital Gains Tax Calculation on the Sale of Urban Agricultural Land.

I sold my Urban Agricultural Land in June 2024 (FY 24-25) , But before selling this Urban Agri. Land I purchased a new Rural Agricultural land in March 2024 (FY 23-24) by borrowing some money which i had to return (Basically from my Grandfather as a gift). The Urban Agri. Land which I sold was directly inherited to me by my Grandfather through Gift. Let say, I sold my Urban Agri Land for ...

Capital Gains on sale of redeveloped flat by NRI

I filed my returns for FY23-24 wherein I claimed exemption us 54 for capital gains on redeveloped flat. I provide below some key dates and questions: Confirmation Deed between Builder, Society and me allotting flat No.10 is April 10, 2023 Part Occupation Certificate was given to Builder on August 10, 2023 Occupation Certificate given to Builder on November 9, 2023 Possession Letter is date...

Property Booked in 2015 and registry done in 2024. Query on Capital Gains

Dear Sir/Madam, I've purchased a residential property in Ghaziabad in 2015 and the builder buyer agreement was executed in Oct 2016. I was allotted the apartment unit number as well. Since then the property is under construction and faced several delays. I took home loan as well to fund the demands by the builder and I have never taken any income tax benefit of interest or principal for the ho...

Capital Gains Tax

Hi, My father had purchased a flat in a registered co-operative housing society in Mumbai in 1974, using his own funds. We are 3 brothers (no sisters) and I am staying abroad (NRI). The house is in the joint names of all 3 brothers. We all are married and my brothers are staying elsewhere in Mumbai. My parents are deceased and no one occupies the house. I am planning to buy the shares of...

Tax Implications of Removing Joint Ownership from Property Purchased with Capital Gains Exemption

Dear Sirs, I hope you can assist me with the following tax-related queries regarding a real estate transaction between my mother and myself. My mother sold her house in March 2022 in Haryana, and we used the proceeds to purchase an under-construction property in joint names (my mother's and mine) in April 2022 in Haryana. However, before possession, my mother wishes to withdraw her name s...

Huf - gift

My Wife as a Co Parcener of the HUF transferred some shares ( Worth in excess of Rs 50,000) to the HUF as a Gift. Post Transfer, WE came to know that although there will not be any Gift Tax, but in future, upon sale of the shares by the HUF the Capital Gains will be Clubbed to my wife. We do not want any Clubbing of income. ON a separate note, We also understand, Gift of shares to Relatives...

Huf - gift

I am a NRI. My Wife as a Co Parcener of the HUF transferred some shares ( Worth in excess of Rs 50,000) to the HUF as a Gift. Post Transfer, WE came to know that although there will not be any Gift Tax, but in future, upon sale of the shares by the HUF the Capital Gains will be Clubbed to my wife. We do not want any Clubbing of income. ON a separate note, We also understand, Gift of shares ...

Premature closure of capital gain account and taxation year

Dear Sir/Madam, I am seeking clarification on the taxation of the unutilized amount in the Capital Gains Account upon its premature closure, as per the provisions of Section 54F of the Income Tax Act. Brief description of the situation: 1. In May 2022, I realised capital gains which qualifies for exemption under Section 54F of the Income Tax Act. 2. In July 2023, I deposited the capit...

Tax on sale of Inherited Property

Hello, My father inherited a house in Kolkata, which he had sold approximately 27 years back and the property got promoted. He got a flat in exchange and some money which he kept in an FD. My father passed away in 2021 and my mother passed in 2023. The mutation of the property to our names happened in October 2023 directly from my father. Now that both of my parents have passed, me and my br...

LTCG related question

Hi, I bought an under construction apartment in 2006 directly from a local builder and paid via installments (a total of 22.5 Lakhs) for which an agreement for sale was executed and installments were paid based on construction progress, I was also able to finance a part of the purchase via home loan from bank using the AFS as basis for 17 lakhs which I was able to repay with interest in arou...

Ltcg on property

I have booked a flat in a multi-storied complex (being constructed by a builder), for 1 Cr. in joint name with my spouse (say, in names “A” & “B” with 50-50% holding each as per agreement). Installments are linked with the construction stages spread over 3 years and payment commenced from January 2023. By now, 6 installments have been paid in the past 18 months corresponding with 65% constructi...

Ltcg for property

Dear Sir, Need your advice against following sale of old property & purchase of under construction property w.r.t. capital gain rule. I have entered into an “agreement for sale without possession” during Dec’22 for under construction flat with builder for which physical possession is expected by April’26. Details of payments of under construction property & sale of old property are as below:...

Urban Agriculture land

Respected Sir/Madam, This is regarding Capital Gain Tax on urban agriculture land. My father sold our ancestral agriculture land (urban agriculture land) to a company on the deferred payment plan in which 15% of the land consideration value is received (between Jan 2024-July 2024) and remaining 85% value of the land will be received after 18 months (Dec 2025). Land is handed over to the compa...

Building built on Land gifted by father

My father gifted a land to myself and my brother in 2019. He himself bought the land in 2003. Myself and my brother obtained a permission to build a building on this land in 2021 and constructed a house and finished it in 2023. We sold parts of the building in 2023 ( 60%) to different buyer after completion of building construction. Upon consulting with a CA, they mentioned the underlying l...

Advise for Property Transaction

I want to buy a resale flat from sellers (A&B). They purchased the property in Nov,2016. The ready reckoner rate (circle rate) in Nov,2016 was Rs.87,50,000/- but the consideration they paid was 1,18,00,000/- and made agreement and registered the property. As on July,2024 the ready reckoner rate is Rs.1,05,00,000/- and we have agreed to made an agreement value for sale of Rs. 1,05,50,000/- Now m...

Capital gains tax savings account

I made a capital gain of Rs 60 lakhs from sale of my flat in FY 20 and purchased another flat in another city within 3 months. The payment of this new flat were to be made in installments, so I opened a capital gains account in SBI. However the bank issues demand draft only towards demand notes raised by the builder. It is not even allowing payments from this CG account for property registratio...

Capital gain from house property

I have bought a flat at 24 lacs (flat plus garage plus stamp duty registration)11yrs back. I sold in on April 2023 at 47 lacs. The flat was in joint name of me and my wife. I had bought another flat in sept 2022 at 67 lacs. The loan of that flat is still getting paid by me. My questions are as follows: 1. Do i have to re invest the capital gain part ie (47 lacs - 24 lacs) 23 lacs in house ...

Capital gain tax in JDA when land owner sells his share before OC - LTCG vs STCG

Looking for some clarity around capital gain taxation on sale of property in case of JDA and landlord selling the share before OC. Please consider the below series of events 1st July [deleted] syrds land procured on for a value of Rs.10Lakhs 2nd July [deleted] syrds land given to a devloper on JDA and in return taking a 200 syrd villa (land cost 10L + Building cost 15L) 20th Oct 2022 - D...