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The tax deduction is available under section 54EC of the Income Tax Act. 54EC does not allow any tax exemption on short-term capital gain tax.
The joint development agreement is a contract between a landowner and a real estate developer to build a new project on the land of the owner.
To relieve the retired person, as well as reduce the cost to the government, NPS or the New Pension Scheme was introduced in the year 2004
The FM lately announced some changes in Direct Tax in the wake of COVID-19. The TDS and TCS rates were reduced by 25%. Various relaxations were also given in GST and Customs some time back.
Taxability on remuneration paid to the Directors
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