{"id":56472,"date":"2025-09-12T21:01:46","date_gmt":"2025-09-12T15:31:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=56472"},"modified":"2025-09-12T21:01:46","modified_gmt":"2025-09-12T15:31:46","slug":"section-9b","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-9b\/","title":{"rendered":"section 9B"},"content":{"rendered":"<p>we need following clarifications<\/p>\n<p>1] when a builder allotted a flat to a retiring partner , what are the entries to be passed by the firm ?<\/p>\n<p>2] whether\u00a0 GST is applicable ?<\/p>\n<p>3] whether 194IA is attracted ?<\/p>\n<p>4] whether only sale- purchase is taxable ?<\/p>\n<p>5] how to find cost of flat under construction?<\/p>\n<p>6] how to report in Tax audit report ?<\/p>\n<p>7] whether FMV=stamp duty value in this case ?<\/p>\n<p>8] GAAR is applicable ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[404,480],"class_list":["post-56472","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-partnership","qa_tag-section-9b"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/56472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56472"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56472"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=56472"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=56472"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=56472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}