Complete guide to Section 54EC capital gains exemption on investment bonds — conditions, eligible bonds, limits, timelines, examples & tax planning.

Complete guide to Section 54F capital gains exemption on transfer of other assets — conditions, eligibility, reinvestment rules, computation & examples.

Complete guide to Section 54 capital gains exemption on house property — conditions, eligibility, computation, rollover benefits, examples & tax planning.

Complete guide to Cost Inflation Index (CII) in Income Tax — definition, CII table, usage in capital gains calculation, recent updates & examples.

Complete guide to Section 269F acquisition order under the Income Tax Act — requisites, procedure, applicability, consequences & compliance explained.

Complete guide to Section 50C Income Tax — valuation rule for transfer of immovable property, applicability, computation of capital gains, exceptions & examples.

Complete guide to Section 133A survey under the Income Tax Act — powers of survey, procedure, legal provisions, limitations, and compliance explained.

Complete guide to Section 271C penalty for failure to deduct/collect TDS/TCS under the Income Tax Act — applicability, rates, exceptions & examples.

Complete guide to Section 40A(ia) of Income Tax Act – TDS disallowance, applicability, exceptions, amendment, and practical examples explained.

Home Section 45(5A) Income Tax Act: Capital Gains on Joint Development Agreement (JDA) – FY 2026-27 Section 45(5A) of the Income Tax Act provides relief to landowners entering into Joint Development Agreements (JDA) by deferring