Skip to content
Eazy Accounts
  • Home
  • Smart Tools
  • Services
  • Blog

capital gains on under-construction flat

Tax on Sale of Under-Construction Property Before Possession: Clarity with Practical Example!

August 21, 2025August 18, 2025 by Pralay Biswas

It’s not written anywhere in the Income Tax Act in a single line that “Tax on sale of under-construction property before possession will be treated like this.” But the law gives us enough clues to piece it together. Booked a flat that’s still under construction and now you want to sell before possession? The tax … Read more

Categories Taxation, Account Tags allotment date holding period, assignment of allotment rights, booking rights transfer, brokerage and legal fees, builder transfer charges, capital gains on under-construction flat, cost of acquisition, income tax India, indexation CII, LTCG vs STCG, real estate tax India, right to acquire property, Section 2(14), Section 2(29AA), Section 2(42A), Section 2(47), Section 45 capital gains, Section 50C, Section 54, Section 54F, selling flat before possession tax, Tax on Sale of Under-Construction Property, TDS 194-IA, under-construction property tax Leave a comment

Recent Posts

  • Ultimate Guide to Section 44AB of Income Tax Act – Avoid Costly Mistakes and Stay Compliant with Tax Audit
  • Tax on Sale of Under-Construction Property Before Possession: Clarity with Practical Example!
  • F&O Income in ITR: How to Calculate Turnover, Expenses, and Taxable Profit
  • Scope of Supply under GST Simplified – A Complete Guide to Section-7 of the GST Act
  • Section 74A of GST Act: The Essential Guide to Win Relief & Avoid Heavy Penalties (FY 2024–25 Onwards)

Category

  • Account
  • Taxation

Registered Office Address - Champahati, South 24pgs, Kolkata-743330
Phone - 9830 25 3030
Email: [email protected]

About Us

Contact Us

Privacy Policy

  • X
  • Facebook
  • Instagram
  • YouTube
Copyright © 2025 - Eazy Accounts All Rights Reserved