HomeNewsBusinessEconomyAtmanirbhar Bharat 3.0: FM Nirmala Sitharaman announces tax relief on sale of housing units

Atmanirbhar Bharat 3.0: FM Nirmala Sitharaman announces tax relief on sale of housing units

The government has increased the differential from 10 percent to 20 percent under Section 43(CA) of the IT Act till June 30, 2021, Finance Minister Nirmala Sitharaman said.

November 12, 2020 / 15:27 IST
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Finance Minister Nirmala Sitharaman
Finance Minister Nirmala Sitharaman

In a relief for developers and home buyers, Finance Minister Nirmala Sitharaman announced relaxations in income tax rules to allow the sale of primary residential units of up to Rs 2 crore value below the circle rate.

Till now, only 10 percent difference between the circle rate and the agreement value was allowed.

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"The government has decided to increase the differential from 10 percent to 20 percent under Section 43(CA) of the IT Act till June 30, 2021," the FM said, adding that it would apply on the sale of residential units costing up to Rs 2 crore.

A consequential relief of up to 20 percent shall also apply to buyers of these units under Section 56(2)(x) of IT Act, she said.