Gave land to a builder under a JDA and got a summons? Enter five dates — get the year your gain was taxable, the tax, and which door is still open
Gave land to a builder under a JDA and got a summons? Enter five dates — get the year your gain was taxable, the tax, and which door is still open, with the date it closes.
v1.1 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Gave land to a builder under a JDA and got a summons? Enter five dates — get the year your gain was taxable, the tax, and which door is still open, with the date it closes.
Last statutory update: 4 Nov 2026 — v1.1 — first publication 2026-11-04.
s.45(5A) and s.2(47)(v) of the Income-tax Act, 1961 (s.67(14)–(16) of the 2025 Act from tax year 2026-27); *CIT v. Balbir Singh Maini* (SC, 2017); *ACIT v. Lakkanna Durgappa* (ITAT Bangalore, 11 May 2026); updated return under s.139(8A) / s.140B with the Finance Act 2025 48-month window and the Finance Act 2026 post-notice route; s.148A / s.149 time limits as substituted from 1 Sep 2024; penalty under s.270A and immunity under s.270AA as substituted from 1 Mar 2026.
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