| PART I—CONSTRUCTION OF RESIDENTIAL HOUSE PROPERTIES : 1. Construction—General |
2
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| PART I—CONSTRUCTION OF RESIDENTIAL HOUSE PROPERTIES : 2. Construction of a Residential House Property |
7
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| PART I—CONSTRUCTION OF RESIDENTIAL HOUSE PROPERTIES : 3. Construction of Residential Apartments |
13
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| PART I—CONSTRUCTION OF RESIDENTIAL HOUSE PROPERTIES : 4. Construction of Property under Works Contract Service |
49
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 5. Acquisition of a Residential House Property |
63
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 6. Ownership of a Residential House Property |
66
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 7. Cost of Acquisition of Residential House Property [Sections 55(2)] |
69
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 8. Indexed Cost of Acquisition of Residential House Property [Section 48] |
76
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 9. Cost of Acquisition—Specific Modes of Acquisition of Residential Property [Section 49] |
85
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 10. Cost of Improvement of Residential Property [Section 55(1)] |
90
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 11. Registration of a Residential Property |
93
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 12. Residential Property Owned by Co-owners [Section 26] |
99
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 13. Deemed Owner of a Residential Property [Section 27] |
101
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 14. Tax Deduction at Source under GST |
104
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 15. GST on Reverse Charge Basis |
110
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| PART II—ACQUISITION OF RESIDENTIAL HOUSE PROPERTIES : 16. Co-operative Housing Societies |
118
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| PART III—LETTING OUT OF RESIDENTIAL HOUSE PROPERTIES : 17. Arrears of Rent and Unrealised Rent Received Subsequently [Section 25A] |
128
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| PART III—LETTING OUT OF RESIDENTIAL HOUSE PROPERTIES : 18. Deductions in respect of Rents Paid [Section 80GG] |
129
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| PART III—LETTING OUT OF RESIDENTIAL HOUSE PROPERTIES : 19. TDS on Payment of Rent [Section 194-I] |
131
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| PART III—LETTING OUT OF RESIDENTIAL HOUSE PROPERTIES : 20. Renting of Residential Property Service under GST |
142
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 21. Chargeability of House Property Income [Section 22] |
150
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 22. Annual Value of a Residential House Property [Section 23] |
165
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 23. Deductions from House Property Income [Section 24] |
178
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 24. Amounts not Deductible from House Property Income [Section 25] |
194
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 25. Deduction for Repayment of Loan Taken for Acquiring House Property [Section 80C(2)(xviii)] |
195
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 26. Deduction for Interest on Loan Taken for Acquiring Residential House Property [Section 80EE] |
201
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 27. Deduction for Interest on Loan Taken for Acquiring Certain House Property [Section 80EEA] |
205
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 28. Deductions in Respect of Profits and Gains from Housing Projects [Section 80-IBA] |
210
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| PART IV—TAXATION OF INCOME FROM RESIDENTIAL HOUSE PROPERTIES : 29. Carry Forward and Set-Off of Loss from House Property |
251
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 30. Taxability of Gains from Transfer of a Residential House Property [Section 45] |
273
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 31. Chargeability of Capital Gains Under Special Circumstances [Section 45(1A)/(2)/(3)/(5)/(6)] |
288
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 32. Transactions Not Regarded as Transfer of Property [Section 47] |
301
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 33. Exemption from Capital Gains in Case of Certain House Properties [Sections 10(37A)] |
303
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 34. Computation of Capital Gains from Residential Property [Section 48] |
305
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 35. Adopting Full Value of Consideration of Land and Building [Section 50C] |
318
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 36. Reference to Valuation Officer for Valuing Residential Property [Section 55A] |
328
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 37. Exemptions from Capital Gains on Sale/Transfer of Residential Properties |
330
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 38. Exemption from Capital Gains on Investment in Specified Bonds [Section 54EC] |
350
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 39. Exemption from Capital Gain on Investment in Units of Specified Fund [Section 54EE] |
359
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 40. Exemption from Capital Gains When Invested in Residential House [Section 54F] |
361
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 41. Exemption from Capital Gains from Transfer of Residential House in Certain Cases [Section 54GB] |
385
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 42. Extension of Time for Acquiring New Asset or Depositing in Capital Gains Accounts Scheme [Section 54H] |
390
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 43. TDS on transfer of certain House Properties [Section 194-IA] |
391
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 44. TDS on Payment of Rent by certain individuals or HUF [Section 194-IB] |
393
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 45. Capital Gain Accounts Scheme [CGAS] |
394
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 46. Rates of Tax on Capital Gains [Sections 111A, 112] |
408
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| PART V—SALE/TRANSFER OF RESIDENTIAL HOUSE PROPERTIES : 47. Deductions/Exemptions From Capital Gains at a Glance [With Reference to Residential Property] |
414
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| PART VI—TAX PLANNING IDEAS : 48. Tax Planning Ideas |
421
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| PART VII—APPENDICES : 49. Explanatory Notes on Scheme of Classification of Services [Relevant Extract] |
427
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| PART VII—APPENDICES : 50. FAQs on Real Estate Sector |
441
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