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	REAL ESTATE DEVELOPERS AND SECTION 43CA The provision was introduced in order to counter act the various decisions of high courts where it was held that provisions of Section 50C is not applicable when the seller holds the land or building or both as
OVERSEAS DIRECT INVESTMENT What is Overseas Direct Investments (ODI) Overseas Direct Investments or �Direct investment outside India � means investment by way of contribution to the capital or subscription to the Memorandum of Association
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  