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Fractional Ownership of Real Estate and Income Tax: How Co-Ownership Platforms Fall Through the Cracks of Section 54 and 54F
Introduction Fractional ownership of real estate has moved from a niche arrangement between family members and business partners to a fully commercialised, technology-enabled inves
SEBI (Real Estate Investment Trusts) Regulations 2014: Transforming Real Estate Investment
Introduction The Securities and Exchange Board of India (SEBI) introduced the Real Estate Investment Trusts (REITs) Regulations in 2014 to establish a comprehensive regulatory fram
Role of Intention in Claiming Capital Gains Exemption under Section 54 of the Income Tax Act, 1961
Introduction The Income Tax Act, 1961 provides several exemptions to encourage investment in residential properties and to promote the real estate sector in India. Among these prov
