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A land owner and a builder enter into a joint development agreement to get a building constructed. Such types of arrangements are beneficial to both the parties but the income tax implications also need to be taken care of. By the end of this video you’ll get an understanding of the specific tax implications that both parties need to be mindful of To file your ITR click: https://bit.ly/FileITROnClearTax You can also read below related articles: Capital Gains Tax- Tax Rates, Calculation, Exemptions & Tax saving https://cleartax.in/s/capital-gains-i... Which ITR Should I File? https://cleartax.in/s/which-itr-to-file Income Tax Slabs FY 2020-21, AY 2021-22 https://cleartax.in/s/income-tax-slabs Timestamps 00:00 Introduction 00:42 What is a Joint Development Agreement? 01:16 Taxability in the hand of Developer 01:31 Taxability in the hand of Landowner 02:23 Taxability of Capital gain- Section 45(5A) 03:40 Illustrations 06:48 Liability to deduct TDS (Section 194-IC) 07:03 Conclusion Relevant links: 💰 Subscribe to get clear explanations of ITR concepts: / @blackbycleartax → Watch next – Top 20 most FAQs about Crypto- • Top 20 FAQs on Crypto Tax Answered | ... Let’s connect: IG – / clearfromcleartax Twitter – / clearfromct FB – / clearfromcleartax LinkedIn - / mycompany Clear offers tax compliance and other financial solutions to 400k+ growing businesses, 2000+ large enterprises, 80k+ tax experts and more than 6 million tax filers. #Clear #CapitalGains #JointDevelopmentAgreement #JDA