Rules, rates, thresholds and worked examples for property taxation in India — written for owners and investors, updated to the current finance act.
Tax Centre — 6 analyses
LTCG on Property Sale — The 12.5% no-indexation LTCG regime, the grandfathering option for pre-July-2024 purchases, holding period rules and worked examples for Indian property sales.
Section 54 Exemption — Section 54 lets you defer LTCG by reinvesting in residential property. Timelines, the ₹10 Cr cap, the Capital Gains Account Scheme and the mistakes that void the claim.
TDS on Property Purchase — Section 194-IA versus Section 195: TDS rates, Form 26QB and 27Q, lower-deduction certificates and how buyers avoid personal liability on NRI transactions.
Rental Income Taxation — Standard deduction, municipal taxes, interest deduction limits, deemed rent on second homes and NRI TDS on rent — the complete house-property tax position.
Stamp Duty & Registration (Haryana) — Current Haryana stamp duty rates, the female-buyer concession, registration fees, collector rates and how to optimise transaction cost legally in Gurgaon.
DTAA Relief for NRIs — How the India–UAE, India–Singapore, India–UK and India–US treaties treat rental income and capital gains from Indian property, and the documentation that makes relief stick.