Section 45(5A)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 45(5A)(ii) in The Income Tax Act, 1961

(ii)"specified agreement" means a registered agreement in which a person owning land or building or both, agrees to allow another person to develop a real estate project on such land or building or both, in consideration of a share, being land or building or both in such project, whether with or without payment of part of the consideration in cash;

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Union of India - Subsection

Section 45(5A)(ii) in The Income Tax Act, 1961