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All (12) DPDP Act,2023 (1) GST (2) Income Tax (4) RERA (3) Real Estate (2)

REAL ESTATE

Builder Liability/Penalty for safety lapse as per new the Occupational Safety, Health and Working Conditions (OSH) Code, 2020

By CA.(Dr).Lalit Raithatha 25 May 2026 2 min read

Penalty on Builders for Death and Safety Violations under the Occupational Safety, Health and Working Conditions (OSH) Code, 2020 The construction industry is one of the most risk-prone sectors in Ind...

Income Tax

TDS on Joint Development agreement ( Specified Development Agreement )

By CA.(Dr).Lalit Raithatha 20 May 2026 4 min read

Specified Development Agreement — Income-tax Act, 2025 What is a "Specified Agreement"? A "specified agreement" means a registered agreement in which a person owning land or building, or both, a...

Income Tax

TDS on Purchase of Goods — Section 393(1) [Table: S.No. 8(ii)] | New Income Tax Act, 2025

By CA.(Dr).Lalit Raithatha 20 May 2026 2 min read

Effective from: 1st April 2026 What is it? Section 393(1) [Table: S.No. 8(ii)] imposes a TDS obligation on the buyer ( Whose Turnover in Previos year exceed 10 Crs )to deduct tax on purchases of good...

Income Tax

TDS on Immovable Property purchase as per New Income Tax Act

By CA.(Dr).Lalit Raithatha 20 May 2026 2 min read

TDS on Purchase of Immovable Property: Section 393(1) of new Income Tax, 2025 The primary provision governing the deduction of tax at source on the purchase of land (immovable property) is contained i...

Income Tax

TDS FOR FY 2026-2027

By CA.(Dr).Lalit Raithatha 18 May 2026 1 min read

Section Nature of Payment Threshold (₹) TDS Rate No PAN Rate 392(old: 192) Salary Basic exemption limit As per slab 30% 393 Tbl-1(5)(ii)(old: 194A) Interest — Banks / Post Office ₹50,0...

RERA

If extension is granted by RERA authority for project completion date, can buyer claim interest for delay in project ?

By CA.(Dr).Lalit Raithatha 17 May 2026 2 min read

   Buyer can still claim interest for delay even if extension of the project registration/completion date is granted by the Real Estate Regulatory Authority (RERA authority), b...

Real Estate

Impact of War on Real Estate

By CA.(Dr).Lalit Raithatha 16 May 2026 3 min read

The impact of war or geopolitical conflict on the real estate sector can be significant, both directly and indirectly. In India, even if the war is outside the country, sectors like construction, hous...

GST

GST on development agreement in Real Estate Sector

By CA.(Dr).Lalit Raithatha 15 May 2026 2 min read

GST on Development AgreementGST on Development Agreements in India is governed by specific notifications and rules, withdifferent rates and applicability depending on the type of project and timing of...

DPDP Act,2023

Digital Personal Data Protection Act,2023 for CA Professional

By CA.(Dr).Lalit Raithatha 14 May 2026 2 min read

The Digital Personal Data Protection Act, 2023 is applicable to Chartered Accountants and CA firms if they collect, store, use, or process personal data of clients, employees, vendors, or website user...

RERA

RERA Simple steps by builder to avoid penalty

By CA.(Dr).Lalit Raithatha 14 May 2026 2 min read

1. Advertisement Rules under Real Estate (Regulation and Development) Act, 2016 A promoter/builder cannot advertise, market, book, sell, or invite persons to purchase any apartment, plot, or...

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