Saving corporate tax completely on profit from real estate activity.

For a real estate development company selling plotted land, the earnings are classified as Business Profit (PGBP) and taxable at the applicable corporate tax rate (25.17% under the concessional regime under Section 115BAA). Reinvesting profits back into real estate does not grant tax exemption under Indian tax laws, as reinvestment benefits apply only to Capital Gains. Tax exposure can be legitimately minimized by fully accounting for all development and borrowing costs, optimizing revenue timing, and claiming all statutory business deductions and depreciation.

thanx sir. the co holds bought lands for 2-3 years thereafter sells into plots....isn't it Capital Gain