Capital Gains tax for investment cashflows in buying a property

Property tax & maintainace charges are not eligible for deductions.

Sorry, I did not follow. Can it not be added to the cost of purchase? And per the prior response is it not indexed by year of payment. Since prop and Maint are paid yearly. The indexation if appplied and allowed would be CII year of payment for these expenses. 

No, these are not included in cost of purchase.

Ok thanks .. that is a serious flaw in my opinion. Since its a cost incurred by the purchaser nevertheless and  so is unfair to the purchaser. This will lead to a higher capital gain and tax there off. 

These charges are deductible in rental income. But not in COA.

Ok, as of now it's a plot so if I build a house and rent it can I include all these costs that are incurred prior to the construction of the house? 

Maintainance charges can be capitallized, not land cess collected by revenue department.

Thank you for the response and clarification 

You are welcome.