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A Practical Guide to Construction and Real Estate With Real Estate (Regulation and Development Act, 2016 Demystified)

A Practical Guide to Construction and Real Estate With Real Estate (Regulation and Development Act, 2016 Demystified)

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Description
Highlights :
• Updated with all the latest amendments  
• Discussing relevant Accounting, Auditing, Taxation & FEMA Regulations
• Discussion on Real Estate Investment Trust (REITS) with special emphasis on taxation
  of REIT, unit holders and SPV with Examples and Flow charts 
• Discussion on tax implications in case of Redevelopment and Joint Development
•   Discussion on International Practices in Accounting for Real Estate
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Contents
Part I - Accounting Issues

1.     Preliminary  - Construction Industry
2.     Rule-based and Principle-based Accounting
3.     Traditional Accounting for Contracts
4.     Accounting for Construction Contracts - AS 7 (Revised)
5.     Accounting - Real Estate Developers
6.     Accounting for Transferable Development Rights (TDRs)
7.    Revenue Recognition-Construction Contracts International Scene
8.     International Practices in Accounting for Real Estate (IFRIC) 15 - Accounting
for Real Estate
9.     Guidance Note on Accounting for Real Estate Transactions Issued by the ICAI
Part II -Auditing Issues
10.   Audit of Real Estate Entities
11.   Audit of Construction Contract Account
12.   Audit of Accounts of Real Estate Developer
13.   Tax Audit and Real Estate Business
14.   Real Estate Business and Internal Audit
Part III - Income-Tax Issues
15.   Income Tax and Contractors
16.   Real Estate Developers and Accounting Standards
17.   Section 50C of the Income-tax Act, 1961 and Transfer of Immovable
Property
18.   Section 80-IB(10) of the Income-tax Act, 1961
19.   Taxation of Joint Development Arrangements
20.    Income Tax Issues - Redevelopment Arrangements
21.   TDS on Purchase of Immovable Property-Section 194-IA of
the Income Tax Act, 1961
22.   Certain Other Tax Issues
23.   Income Computation and Disclosure Standard (ICDS)
Part IV - Provisions of Foreign Exchange Management Act
24.   FEMA and Real Estate
Part V - Service Tax Provisons
25.  Introduction to the System of Taxation of Services
26.  Works Contract Service
27.  Construction Service
28.  Renting of Immovable Property Service
29.  Real Estate Transactions- Service Tax Implications
Part VI - VAT
30.   Works Contract Tax - Value Added Tax
Part VII - Real Estate Investment
31.  Real Estate Investment Trust (REIT)
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Author Details
Kirit S Sanghvi qualified as a Chartered Accountant in 1978, clearing all the examinations in one sitting and securing a rank in the final examination. Since then, Mr. Sanghvi has been in practice. Mr. Sanghvi has had extensive experience in real estate industry, advising companies and authorities in private and public sector. He has written several articles that have been published in the Economic Times, the Chartered Accountant, the Bombay Chartered Accountants' Journal and other journals and tax magazines. Mr. Sanghvi had also been a regular contributor to a weekly column, published by the Times of India.
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