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A Practical Guide to Construction & Real Estate (With Real Estate (Regulation and Development) Act, 2016 Demystified) , 6E

By Ca Kirit S Sanghvi (Author)

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A Practical Guide to Construction & Real Estate (With Real Estate (Regulation and Development) Act, 2016 Demystified) , 6E
INR
9789351297734
In Stock
1167.3
Rs.1,167


Description

About the Book

 

This is a special edition in the series where in the author has demystified Real Estate (Regulation and Development) Act and Rules. The author has discussed the provisions, section by section with its comments. Both the Act and Rules have been provided along with latest releases by the Ministry of Housing And Urban Alleviation, draft agreement for sale and all the relevant forms. It comprehensively covers Accounting, Tax, legal and Regulatory aspects in Real estate and Construction Industry. It is a practical guide for all the major issues, catering from Accounting, Direct and Indirect tax, International Practices and FEMA Regulations, associated with Real estate and Construction. It has been duly updated with the legislation amendments.

 

 

Key Features

 

  • Covering latest judgments on Service Tax, Income Tax and Works Contract Tax
  • Discussion on tax implications in the case of Redevelopment and Joint Development
  • Discussion on International Practices in Accounting for Real Estate
  • Discussion of various practical issues through examples
  • Elucidating the concept of Ind AS 11, 18 and AS 7
  • Discussion on Real Estate (Regulation and Development) Act & Rules

 

 

Table of Contents

 

Real Estate (Regulation and Development) Act, 2016 Demystified

Part I Accounting Issues

Chapter 1

Preliminary – Construction Industry

Chapter 2

Rule-based and Principle-based Accounting

Chapter 3

Traditional Accounting for Contracts

Chapter 4

Accounting for Construction Contracts - AS 7 (Revised)

Chapter 5

Accounting – Real Estate Developers

Chapter 6

Accounting for Transferable Development Rights (TDRs)

Chapter 7

Revenue Recognition-Construction Contracts- International Scene

Chapter 8

International Practices in Accounting for Real Estate (IFRIC) 15 – Accounting for Real Estate

Chapter 9

Guidance Note on Accounting for Real Estate Transactions Issued by the ICAI

Part II - Auditing Issues

Chapter 10

Audit of Real Estate Entities

Chapter 11

Audit of Construction Contract Account

Chapter 12

Audit of Accounts of a Real Estate Developer

Chapter 13

Tax Audit and Real Estate Business

Chapter 14

Real Estate Business and Internal Audit

Part III - Income-tax Issues

Chapter 15

Income Tax and Contractors

Chapter 16

Real Estate Developers and Accounting Standards

Chapter 17

Section 50C of the Income-Tax Act, 1961 and Transfer of Immovable Property

Chapter 18

Section 80-IB(10) of the Income-Tax Act, 1961

Chapter 19

Taxation of Joint Development Arrangements

Chapter 20

Income Tax Issues – Redevelopment of a Property

Chapter 21

TDS on Purchase of Immovable Property-Section 194-IA of the Income Tax Act, 1961

Chapter 22

Certain Other Tax Issues

Chapter 23

Tax Accounting Standard on Accounting for Construction Contracts

Part IV - Provisions of Foreign Exchange
Management Act

Chapter 24

FEMA and Real Estate

Part V - Service Tax Provisions

Chapter 25

Structural Changes made by the Finance Act, 2012 and amendments made thereafter

Chapter 26

Works Contract Service

Chapter 27

Construction Service

Chapter 28

Renting of Immovable Property Service

Chapter 29

Real Estate Transactions – Service Tax Implications

Part VI - Vat

Chapter 30

Works Contract Tax – Value Added Tax

Part VII - Real Estate Investment

Chapter 31

Real Estate Investment Trust (REIT)

 

 

About the Author

 

Mr. Kirit S. Sanghvi is fellow member of the Institute of Chartered Accountants of India since 1978. He was the rank holder in his final examinations of Chartered Accountancy. Shri Sanghvi has been in practice since 1978 and is a senior partner of his professional firm.

He has written several articles that have been published in ‘The Economic Times’, the ‘Chartered Accountant Journal’, the ‘Bombay Chartered Accountants’ Journal’ and other journals and tax magazines. Also, he has been a regular contributor to a weekly column, published by ‘The Times of India’. Mr. Sanghvi has authored Professional titles like ‘Set Off and Carry Forward of Losses’ & ‘Appeals under the Income Tax Act, 1961 with Practice Manual’ and delivered lectures at professional fora. 

About the Book   This is a special edition in the series where in the author has demystified Real Estate (Regulation and Development) Act and Rules. The author has discussed the provisions, section by section with its comments. Both the Act and Rules have been provided along with latest releases by the Ministry of Housing And Urban Alleviation, draft agreement for sale and all the relevant forms. It comprehensively covers Accounting, Tax, legal and Regulatory aspects in Real estate and Construction Industry. It is a practical guide for all the major issues, catering from Accounting, Direct and Indirect tax, International Practices and FEMA Regulations, associated with Real estate and Construction. It has been duly updated with the legislation amendments.     Key Features   Covering latest judgments on Service Tax, Income Tax and Works Contract Tax Discussion on tax implications in the case of Redevelopment and Joint Development Discussion on International Practices in Accounting for Real Estate Discussion of various practical issues through examples Elucidating the concept of Ind AS 11, 18 and AS 7 Discussion on Real Estate (Regulation and Development) Act & Rules     Table of Contents   Real Estate (Regulation and Development) Act, 2016 Demystified Part I Accounting Issues Chapter 1 Preliminary – Construction Industry Chapter 2 Rule-based and Principle-based Accounting Chapter 3 Traditional Accounting for Contracts Chapter 4 Accounting for Construction Contracts - AS 7 (Revised) Chapter 5 Accounting – Real Estate Developers Chapter 6 Accounting for Transferable Development Rights (TDRs) Chapter 7 Revenue Recognition-Construction Contracts- International Scene Chapter 8 International Practices in Accounting for Real Estate (IFRIC) 15 – Accounting for Real Estate Chapter 9 Guidance Note on Accounting for Real Estate Transactions Issued by the ICAI Part II - Auditing Issues Chapter 10 Audit of Real Estate Entities Chapter 11 Audit of Construction Contract Account Chapter 12 Audit of Accounts of a Real Estate Developer Chapter 13 Tax Audit and Real Estate Business Chapter 14 Real Estate Business and Internal Audit Part III - Income-tax Issues Chapter 15 Income Tax and Contractors Chapter 16 Real Estate Developers and Accounting Standards Chapter 17 Section 50C of the Income-Tax Act, 1961 and Transfer of Immovable Property Chapter 18 Section 80-IB(10) of the Income-Tax Act, 1961 Chapter 19 Taxation of Joint Development Arrangements Chapter 20 Income Tax Issues – Redevelopment of a Property Chapter 21 TDS on Purchase of Immovable Property-Section 194-IA of the Income Tax Act, 1961 Chapter 22 Certain Other Tax Issues Chapter 23 Tax Accounting Standard on Accounting for Construction Contracts Part IV - Provisions of Foreign Exchange Management Act Chapter 24 FEMA and Real Estate Part V - Service Tax Provisions Chapter 25 Structural Changes made by the Finance Act, 2012 and amendments made thereafter Chapter 26 Works Contract Service Chapter 27 Construction Service Chapter 28 Renting of Immovable Property Service Chapter 29 Real Estate Transactions – Service Tax Implications Part VI - Vat Chapter 30 Works Contract Tax – Value Added Tax Part VII - Real Estate Investment Chapter 31 Real Estate Investment Trust (REIT)     About the Author   Mr. Kirit S. Sanghvi is fellow member of the Institute of Chartered Accountants of India since 1978. He was the rank holder in his final examinations of Chartered Accountancy. Shri Sanghvi has been in practice since 1978 and is a senior partner of his professional firm. He has written several articles that have been published in ‘The Economic Times’, the ‘Chartered Accountant Journal’, the ‘Bombay Chartered Accountants’ Journal’ and other journals and tax magazines. Also, he has been a regular contributor to a weekly column, published by ‘The Times of India’. Mr. Sanghvi has authored Professional titles like ‘Set Off and Carry Forward of Losses’ & ‘Appeals under the Income Tax Act, 1961 with Practice Manual’ and delivered lectures at professional fora. 

Features

  • : A Practical Guide to Construction & Real Estate (With Real Estate (Regulation and Development) Act, 2016 Demystified) , 6E
  • : Ca Kirit S Sanghvi
  • : 9789351297734
  • : 850

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