{ "version": "14.0-cost-sheet-and-statutory-review", "reviewDate": "2026-10-17", "scope": "Saved WhatsApp and Drive source material, official authority documents; no new supplier contact or source-media rehosting.", "coreConclusion": "No saved sheet directly reconciles agreement value to an itemised all-inclusive buyer package. The model combines applicable official-rule scenarios with separately labelled competitor-observed planning allowances.", "whatsapp": [ { "id": "WA14-NECO-COSTS", "project": "Neco Park Central", "source": { "filename": "WhatsApp Image 2026-10-17 at 9.01.07 AM.jpeg", "page": 1, "sha256": "ab4799d1c7090ad794844eff4d64116a05d96b8dbde7817918c7e80bf4c7c4cf", "dateAsPrinted": "01-04-2026", "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original full image visually inspected; OCR cross-check.", "printedRegistration": "P52100077542", "amounts": { "sourceTotalCostINR": { "2 BHK": 11900000, "3 BHK": 16900000, "3.5 BHK": 21900000, "4 BHK": 23900000 }, "agreementValueINR": null, "gstPercent": null, "gstINR": null, "stampDutyPercent": null, "stampDutyINR": null, "registrationINR": null, "legalINR": null, "societyMaintenanceDepositINR": 150000, "oneYearAdhocMaintenanceAdvanceINR": 60000, "msebDepositINR": null, "mnglGasDepositINR": null, "societyShareMoneyINR": null, "refundableBookingTokenINR": 200000 }, "printedScope": { "included": [ "Stamp duty", "GST", "TDS", "Legal charges", "Registration charges", "1 car parking for 2 BHK", "2 car parkings for 3 BHK" ], "additional": [ "Society maintenance deposit", "1 year adhoc maintenance advance", "MSEB deposit at actuals", "MNGL gas deposit at actuals", "Society share money at actuals", "Floor rise plus taxes" ], "parking3_5and4BHK": null }, "floorPremiums": [ { "floors": "3rd-5th", "amountINR": 100000, "taxPercent": null }, { "floors": "6th-10th", "amountINR": 200000, "taxPercent": null }, { "floors": "11th-15th", "amountINR": 300000, "taxPercent": null }, { "floors": "16th-18th", "amountINR": 400000, "taxPercent": null } ], "calculation": { "knownAdditionalPossessionINR": 210000, "formula": "150000 + 60000 = 210000", "minimumAcquisitionCostsBeforeFloorRiseAndUnknownActualsINR": { "2 BHK": 12110000, "3 BHK": 17110000, "3.5 BHK": 22110000, "4 BHK": 24110000 }, "completeAcquisitionTotalINR": null, "observedNetAgreementINR": null, "reconciliation": "Source provides inclusive headline total but no agreement value or additive tax breakup. It cannot independently validate a percentage tax deduction. Known ₹2.1 lakh is extra to the source headline, not already included in it. Tax treatment of maintenance/deposits not itemized." }, "modelUse": { "safe": "A clearly labelled Neco-observed ₹2.1 lakh per-home possession reserve benchmark, with unknown utility/share/legal and any taxes kept explicit. This is not a verified charge schedule for our proposed project.", "unsafe": [ "Treating source TDS wording as additional tax above agreement", "Treating refundable token as extra cost", "Deducting floor-rise twice after incorporating it into an agreement amount", "Assuming unknown at-actual charges are zero", "Claiming tax percentages derived from this sheet" ] }, "confidence": { "printedFacts": "High, visually readable source observation", "applicabilityToOurProject": "Unverified benchmark only", "netAgreementDerivability": "Unavailable" } }, { "id": "WA14-VTP-STAMP-CLAIMS", "project": "VTP Dolce Vita / VTP Aurelia / VTP Altamira", "source": { "filename": "WhatsApp Image 2026-10-17 at 9.01.06 AM.jpeg", "page": 1, "sha256": "5e0d5c49fe472713057f1bc0b2a9c724d9d103de3f6be1ae1cce74aaf74e7215", "dateAsPrinted": "Updated on 05/08/2026", "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original full comparison image visually inspected; OCR cross-check.", "printedRates": [ { "project": "Dolce Vita", "labelAsWritten": "Township Benefit PMRDA- 3%", "percent": 3 }, { "project": "VTP Aurelia", "labelAsWritten": "Township Benefit PMRDA- 3%", "percent": 3 }, { "project": "Altamira", "labelAsWritten": "Township Benefit PMC-4.5%", "percent": 4.5 } ], "agreementValueINR": null, "gstPercent": null, "registrationINR": null, "completeCostBreakdown": false, "calculation": { "sourceBaseForStampDuty": null, "observedNetAgreementINR": null, "reconciliation": "The stamp-duty row advertises township benefits, but the rates lack a supporting authority order and base definition. Headline price ranges have no complete inclusion/exclusion statement. Cannot derive an agreement amount or transfer the concession to another project." }, "modelUse": { "safe": "Display as competitor source claim; do not apply to our standard tax default.", "unsafe": [ "Assuming PMRDA jurisdiction alone makes 3% applicable", "Applying the advertised township concession to our project without sanction/eligibility evidence" ] }, "confidence": { "printedFacts": "High, visually readable", "statutoryEligibility": "Unavailable", "applicabilityToOurProject": "Unverified" } }, { "id": "WA14-IVYLUSH-15", "project": "Mahindra IvyLush", "source": { "filename": "WA12-PDF-15__IvyLush 2 & 3 BHK.pdf", "page": 1, "sha256": "e69079375d9a98685cef04f6692b2ba01ffad50ddbcc475b8092757ced02ef74", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original PDF page rendered at 1800px and visually inspected; native text cross-check.", "priceMinimaINR": [ 10500000, 11800000, 15900000, 18400000 ], "priceQualifier": "Onwards*", "scopeLabel": "All Inclusive Price / All inclusive; Above Prices Inclusive Of All Govt Taxes", "amounts": { "agreementValueINR": null, "gstPercent": null, "gstINR": null, "stampDutyPercent": null, "stampDutyINR": null, "registrationINR": null, "cam24MonthsINR": null, "townshipMaintenance24MonthsINR": null, "societyAndShareMoneyINR": null, "waterAndElectricityINR": null, "corpusFundINR": null, "scanningINR": null, "registrationConsultantINR": null }, "explicitAdditionalItems": [ "Scanning", "Consultant for registration of agreement", "CAM and other charges at possession" ], "possessionRowsWithBlankAmounts": [ "24 months CAM", "24 months township maintenance", "Society and share money", "Water and electricity", "Corpus fund" ], "tdsInstruction": "Buyer must deduct applicable TDS at actual payment and provide Form 16B to promoter.", "calculation": { "observedNetAgreementINR": null, "reconciliation": "All-tax-inclusive onwards headline is not a unit-specific additive cost sheet. Blank charge fields stay unknown. TDS instruction concerns payment/credit and does not create a surcharge or reduce agreement consideration." }, "modelUse": { "safe": "Support itemized mandatory-charge checklist and TDS routing distinction; no numeric fee benchmark supplied.", "unsafe": [ "Treating blank CAM or corpus as zero", "Treating all-inclusive as fully complete acquisition price", "Converting an onwards minimum into a point agreement value" ] }, "confidence": { "printedFacts": "High", "numericDeductions": "Unavailable" } }, { "id": "WA14-IVYLUSH-16", "project": "Mahindra IvyLush", "source": { "filename": "WA12-PDF-16__IvyLush 4 BHK .pdf", "page": 1, "sha256": "262cdda90463fff10d3e182da86a73b4bd40becd683f7804e1dd0ad3d1623930", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original PDF page rendered at 1800px and visually inspected; native text cross-check.", "priceMinimaINR": [ 24500000 ], "priceQualifier": "Onwards*", "scopeLabel": "All Inclusive Price / All inclusive; Above Prices Inclusive Of All Govt Taxes", "amounts": { "agreementValueINR": null, "gstPercent": null, "gstINR": null, "stampDutyPercent": null, "stampDutyINR": null, "registrationINR": null, "cam24MonthsINR": null, "townshipMaintenance24MonthsINR": null, "societyAndShareMoneyINR": null, "waterAndElectricityINR": null, "corpusFundINR": null, "scanningINR": null, "registrationConsultantINR": null }, "explicitAdditionalItems": [ "Scanning", "Consultant for registration of agreement", "CAM and other charges at possession" ], "possessionRowsWithBlankAmounts": [ "24 months CAM", "24 months township maintenance", "Society and share money", "Water and electricity", "Corpus fund" ], "tdsInstruction": "Buyer must deduct applicable TDS at actual payment and provide Form 16B to promoter.", "calculation": { "observedNetAgreementINR": null, "reconciliation": "All-tax-inclusive onwards headline is not a unit-specific additive cost sheet. Blank charge fields stay unknown. TDS instruction concerns payment/credit and does not create a surcharge or reduce agreement consideration." }, "modelUse": { "safe": "Support itemized mandatory-charge checklist and TDS routing distinction; no numeric fee benchmark supplied.", "unsafe": [ "Treating blank CAM or corpus as zero", "Treating all-inclusive as fully complete acquisition price", "Converting an onwards minimum into a point agreement value" ] }, "confidence": { "printedFacts": "High", "numericDeductions": "Unavailable" } }, { "id": "WA14-KALEIDO-PAYMENT", "project": "Kohinoor Kaleido Phase 2", "source": { "filename": "WA12-PDF-17__Kaliedo Payment Schedule_A4 R2 Tower 7 to 9 C2c.pdf", "page": [ 1, 2 ], "sha256": "94d08d9045b3643ab53983f14aeab457e6359c53e6350d009d3cca2d8c7b9937", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Both original PDF pages rendered at 1800px and visually inspected; OCR cross-check.", "amounts": { "agreementValueINR": null, "gstPercent": null, "stampDutyPercent": null, "registrationINR": null, "maintenanceINR": null }, "sourceContext": "Tower A7,A8,A9,A10,A11,A12. 21 construction payment milestones; final5% plus other dues and agreement interest/monthly maintenance conditions.", "calculation": { "observedNetAgreementINR": null, "reconciliation": "Milestone percentages sum to100% of the unspecified agreement amount. They are payment timing, not tax rates or charge components." }, "modelUse": { "safe": "Payment timing context only.", "unsafe": [ "Using milestone percent as GST/fee percent", "Assuming no mandatory charges because rupee amounts absent" ] }, "confidence": { "printedFacts": "High", "numericDeductions": "Unavailable" } }, { "id": "WA14-GERA-A", "project": "Gera's Island of Joy", "source": { "filename": "WhatsApp Image 2026-10-17 at 9.01.04 AM.jpeg", "page": 1, "sha256": "405112a9426f2da13b60d1c82176bd0bde372060fe594d14ecbeae05eb94ff2c", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original full image visually inspected; OCR cross-check.", "scopeLabel": "All-inclusive package*", "explicitExclusions": [ "Floor rise", "View premium", "On-possession charges" ], "amounts": { "agreementValueINR": null, "gstPercent": null, "stampDutyPercent": null, "registrationINR": null, "floorRiseINR": null, "viewPremiumINR": null, "possessionINR": null }, "calculation": { "observedNetAgreementINR": null, "reconciliation": "Package table has no tax breakup or rupee values for extra charges. Separate flyers conflict in size/price rows and neither issue/validity sequence is established." }, "modelUse": { "safe": "Warn that market all-inclusive labels still exclude mandatory or selected-unit charges.", "unsafe": [ "Treating package as complete buyer budget", "Assuming a latest price from receipt order" ] }, "confidence": { "printedFacts": "High", "numericDeductions": "Unavailable" } }, { "id": "WA14-GERA-B", "project": "Gera's Island of Joy", "source": { "filename": "WhatsApp Image 2026-10-17 at 9.01.09 AM (1).jpeg", "page": 1, "sha256": "dc8b5f5e79a532b84310138995e2d392e48f63bffd1979f40a094e0145da4904", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original full image visually inspected; OCR cross-check.", "scopeLabel": "All-inclusive package*", "explicitExclusions": [ "Floor rise", "View premium", "On-possession charges" ], "amounts": { "agreementValueINR": null, "gstPercent": null, "stampDutyPercent": null, "registrationINR": null, "floorRiseINR": null, "viewPremiumINR": null, "possessionINR": null }, "calculation": { "observedNetAgreementINR": null, "reconciliation": "Package table has no tax breakup or rupee values for extra charges. Separate flyers conflict in size/price rows and neither issue/validity sequence is established." }, "modelUse": { "safe": "Warn that market all-inclusive labels still exclude mandatory or selected-unit charges.", "unsafe": [ "Treating package as complete buyer budget", "Assuming a latest price from receipt order" ] }, "confidence": { "printedFacts": "High", "numericDeductions": "Unavailable" } }, { "id": "WA14-KALEIDO-PRICE", "project": "Kohinoor Kaleido Phase 2", "source": { "filename": "WhatsApp Image 2026-10-17 at 9.01.07 AM (1).jpeg", "page": 1, "sha256": "e9404ac45f1f30da3311ea8a74a9818cb50d461834b0ab7fd986499628d04f4d", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "duplicateImage": { "filename": "WhatsApp Image 2026-10-17 at 9.01.09 AM.jpeg", "page": 1, "sha256": "e9404ac45f1f30da3311ea8a74a9818cb50d461834b0ab7fd986499628d04f4d", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original image visually inspected; OCR cross-check and V12 duplicate hash record.", "scopeLabel": "ALL INCLUSIVE*; T&C Apply", "amounts": { "agreementValueINR": null, "gstPercent": null, "stampDutyPercent": null, "registrationINR": null, "maintenanceINR": null }, "calculation": { "observedNetAgreementINR": null, "reconciliation": "Four all-inclusive headlines have no additive component table, agreement base, issue date or exclusions amount. Duplicate image is not an independent fee observation." }, "confidence": { "printedFacts": "High", "numericDeductions": "Unavailable" } }, { "id": "WA14-AVENCIA-PRICE", "project": "Avencia Phase 2, project identity not certified", "source": { "filename": "WhatsApp Image 2026-10-17 at 9.01.16 AM.jpeg", "page": 1, "sha256": "3d742500a0a5d113f019e091a0a7c336428bd6fe755cc65e53ecb5e5b9fb8b6e", "dateAsPrinted": null, "receiptDate": "2026-10-17", "dateBoundary": "WhatsApp receipt date is not offer issue date or valid-until date.", "currentValidityVerified": false }, "reviewMethod": "Original full image visually inspected; OCR cross-check.", "scopeLabel": "PRICE ALL INCLUSIVE*; FLOOR RISE APPLICABLE", "amounts": { "agreementValueINR": null, "gstPercent": null, "stampDutyPercent": null, "registrationINR": null, "floorRiseINR": null, "maintenanceINR": null }, "calculation": { "observedNetAgreementINR": null, "reconciliation": "Price table has no tax/mandatory-charge breakdown. Floor-rise amount absent. Unit identity and area units remain unresolved; no quote-to-unit repair." }, "confidence": { "printedFacts": "High for visible text", "numericDeductions": "Unavailable" } } ], "driveConclusion": { "canReplace10PercentPlusOneLakhUsingDriveAlone": false, "reason": "Drive data identifies inclusion categories but no numerical GST/stamp/registration rates, exact agreement consideration or rupee charge breakup. Milestone percentages sum to 100% but are not deductions.", "verifiedDriveNonAgreementMandatoryChargeINR": null, "notZero": true, "mustUseOtherEvidence": "Use directly itemized WhatsApp cost sheets and independently verified official tax/registration rules with jurisdiction, buyer and construction-status conditions. Any chosen own-project maintenance/corpus/legal amounts must remain explicit planning parameters; do not present competitor amounts as universally mandatory." }, "officialSources": [ { "id": "GST-REAL-2019", "title": "FAQs on real estate, F.No.354/32/2019-TRU", "authority": "Government of India, Ministry of Finance, Department of Revenue (Tax Research Unit); GST Council host", "url": "https://gstcouncil.gov.in/sites/default/files/2024-02/faq-real-estate-sector.pdf", "effective": "2019-04-01", "locations": [ "Q1 PDF p1", "Q2 PDF p2", "Q4 PDF p3", "Q23 PDF p9" ], "support": [ "Effective 5% without input tax credit on construction of non-affordable residential apartments for the new scheme.", "New projects commencing on or after 1 April 2019 cannot elect the old 8%/12% construction rates with ITC." ], "limits": [ "FAQ guidance says gazette notifications prevail in case of conflict.", "This validates the standard new-project case, not the completion status or legacy GST election of any competitor." ] }, { "id": "GST-RATE-TABLE", "title": "CBIC GST goods and services rates: Heading9954, entries3(ia) and3(id)", "authority": "Central Board of Indirect Taxes and Customs", "url": "https://cbic-gst.gov.in/hindi/gst-goods-services-rates.html", "effective": "2019-04-01", "locations": [ "Heading9954 entries3(ia),3(id) and paragraph2 valuation reference" ], "support": [ "Displayed nominal rates for non-affordable new construction are CGST3.75%+SGST3.75%=7.5%, subject to paragraph2 land valuation; the effective standard land-inclusive rate is5% as separately confirmed by the real-estate FAQ.", "Construction entry excludes the case where the entire consideration is received after issuance of completion certificate, where required, or after first occupation, whichever is earlier." ], "limits": [ "English route now redirects to the CBIC legacy portal and the Hindi route exposes a rates table; use the stable GST Council FAQ as the readable app source.", "Do not equate an advertised possession year with an achieved completion certificate/first occupation or apply zero GST on that basis." ] }, { "id": "GST-PLC-2024", "title": "Circular234/28/2024-GST, paragraph8", "authority": "CBIC, Government of India; GST Council host", "url": "https://gstcouncil.gov.in/sites/default/files/2024-10/cir-cgst-234-2024.pdf", "effective": null, "locations": [ "PDF p5 paragraph8.1-8.2" ], "support": [ "Preferential location charges collected along with consideration for construction services before completion form part of the naturally bundled construction supply and receive the same GST treatment." ], "limits": [ "Do not blanket-tax all floor-rise/view/PLC at18%.", "Separate legal, maintenance, society, facility or service charges require their own contractual and tax classification; this circular does not set one rate for every ancillary line." ] }, { "id": "GST-57-2026-CHECK", "title": "FAQs on recommendations made in57th GST Council meeting08Oct2026", "authority": "GST Council, Government of India", "url": "https://gstcouncil.gov.in/sites/default/files/2026-10/faqs_on_recommendations_made_in_57th_gst_council_meeting_0.pdf", "effective": null, "locations": [ "47-page FAQ, search for residential and construction returned no matches" ], "support": [ "The newest FAQ listing was checked; its subject is GST law and procedures. No real-estate rate change was found in this FAQ." ], "limits": [ "Absence from this FAQ is not a complete audit of all notifications through17Oct2026; do not label the entire tax law exhaustively certified current." ] }, { "id": "MH-STAMP-ACT", "title": "Maharashtra Stamp Act1958 section2(na), ScheduleI Article25(b)", "authority": "Department of Registration and Stamps, Government of Maharashtra; IndiaCode", "url": "https://www.indiacode.nic.in/bitstream/123456789/22026/1/the_maharashtra_stamp_act%2C_1958.pdf", "effective": null, "locations": [ "Act section2(na)", "IGR ScheduleI PDF p12 Article25(b)(i)-(iii)" ], "support": [ "Market value for duty is open-market value on execution or instrument consideration, whichever is higher.", "Published IGR Schedule Article25(b)(i) gives5% for municipal-corporation/cantonment/other specified urban case; other local-body categories have different schedules." ], "limits": [ "ASR is an input into the valuation exercise, not evidence that agreement value is always the correct chargeable base.", "Our unit-specific ASR/market assessment and local-body jurisdiction are not established.", "Published schedule includes historical amendment annotations and is not by itself a complete2026notification audit." ] }, { "id": "MH-MUNICIPAL-ACT", "title": "Maharashtra Municipal Corporations Act1949 sections149A and149B", "authority": "Government of Maharashtra, Urban Development Department; IndiaCode", "url": "https://www.indiacode.nic.in/bitstream/123456789/16071/1/Municipal.pdf", "effective": null, "locations": [ "Printed p133 section149A", "Printed p134 section149B" ], "support": [ "Section149A adds1% on sale/gift instruments for property in the city, subject to statutory/remission conditions.", "Section149B separately adds1% for a city having notified vital urban transport projects, subject to specified execution date and remission conditions." ], "limits": [ "5%base+1%municipal+1%metro=7% is a conditional Pune city planning case, not proof that the proposed parcel falls within every applicable levy boundary.", "Do not add the1%metro or municipal levy twice where the entered stamp rate already includes them." ] }, { "id": "MH-PUNE-METRO-2018", "title": "Pune Metro notification10May2018", "authority": "Government of Maharashtra, Urban Development Department; IGR host", "url": "https://grievanceigr.maharashtra.gov.in/pdf/3.Pune_Metro_Notification_10052018.pdf", "effective": null, "locations": [ "Single-page Marathi notification, corridors listed in annexure" ], "support": [ "Original notification declares specified Pune metro projects within the statutory notified-project framework." ], "limits": [ "This corridor notification does not establish the Upper Kharadi site cadastral or municipal jurisdiction." ] }, { "id": "MH-REGISTRATION-TABLE", "title": "Table of Registration Fees, Registration Act1908, ArticleI(4)(a)", "authority": "Department of Registration and Stamps, Government of Maharashtra", "url": "https://igrmaharashtra.gov.in/SB_PUBLICATION/DATA/Registration%20fee%20table.pdf", "effective": null, "locations": [ "PDF p1 ArticleI(1)-(4)", "PDF p2 ArticleI(4)(a) ad-valorem fee table" ], "support": [ "Up toINR10000 feeINR100; aboveINR10000 feeINR100+INR10 perINR1000 or part in excess, cappedINR30000.", "For our proposed home values, the published ad-valorem scale reachesINR30000." ], "limits": [ "Published primary table retrieved from official URL; printed last amendments are2003. No exhaustive later-amendment search was completed.", "Document handling, copying, scanning, drafting, consultancy or other service charges are separate from this statutory registration fee and must not be hidden inside the cap." ] }, { "id": "MH-WOMEN-BUDGET", "title": "Gender BudgetStatement PartB, RajmataJijauGriha-SwaminiYojna0030014101", "authority": "Government of Maharashtra, Gender Budget2023-24, Revenue and Forest Department; governmentCDN", "url": "https://cdnbbsr.s3waas.gov.in/s349d4b2faeb4b7b9e745775793141e2b2/uploads/2025/01/20250126987907275.pdf", "effective": null, "locations": [ "PDF p79, printedp73" ], "support": [ "Government budget explicitly records a1percentage-point concession over prevailing duty for homes registered in women's names." ], "limits": [ "This budget is not the governing31Mar2021order or26May2023amendment.", "Government-hosted copies of those specific orders were not obtained. Current eligible ownership combinations and documentary conditions need confirmation.", "Model6% only as conditional eligible-women-only sensitivity from the7%general case; do not assume every female-first joint purchase qualifies, and do not average in a concession without buyer mix evidence." ] }, { "id": "INCOME-TAX-393-2026", "title": "Income-tax Act2025 section393(1) Table serial3(i), Notes1and3,2026version", "authority": "Income Tax Department, Ministry of Finance, Government of India", "url": "https://www.incometaxindia.gov.in/w/section-393-6", "effective": "2026-04-01", "locations": [ "Residentpayments table serial3(i), Notes1and3" ], "support": [ "Resident-transferor property payment subject to1% TDS on higher consideration/stamp-duty-value, threshold met when either is>=INR5000000.", "Threshold aggregates amounts across all buyers/sellers for that property." ], "limits": [ "Resident seller case only.", "Actual seller residency, applicable exceptions and withholding calculation must be established for an executed sale." ] } ], "sourceBenchmark": { "project": "Neco Park Central", "sheetDate": "2026-04-01", "societyMaintenanceDepositINR": 150000, "oneYearMaintenanceAdvanceINR": 60000, "sumINR": 210000, "utilityDepositsAndShareMoneyINR": null, "taxTreatmentOfPossessionCharges": null, "ourProjectActualCharge": false, "interpretation": "Adopted editable planning reserve only; no own-project signed charge schedule is available." }, "defaultModel": { "constructionGSTPercent": 5, "conditionalStampPercent": 7, "registrationReferencePercent": 1, "registrationCapINR": 30000, "maintenanceDepositReserveINR": 150000, "maintenanceAdvanceReserveINR": 60000, "otherMandatoryChargesINR": null, "unitStampMinimumValuesINR": null, "stampJurisdictionConfirmed": false, "projectChargeScheduleConfirmed": false }, "revenueResult": { "coreWholeHomes": 2115, "targetHomes": 891, "coreBuyerPackageMidINR": 23530800000, "conditionalCoreAgreementCeilingINR": 20556428571.42857, "conditionalTargetAgreementCeilingINR": 8657642857.142857, "finalNetAgreementRevenueINR": null }, "unknowns": [ "Exact-unit stamp-duty / ASR minimum valuation unavailable; agreement-base floor case only.", "Complete other mandatory project charges unavailable; zero is used only for this conditional known-cost ceiling.", "Own-site local-body jurisdiction and stamp-duty case are unconfirmed; 7% is a conditional Pune urban reference.", "Own-project complete mandatory charge schedule and tax treatment are unconfirmed; maintenance amounts are planning allowances, with the default adopted from the NECO benchmark." ], "tds": "Withholding/payment credit within agreement, not an extra package fee or agreement-revenue deduction.", "privacy": { "rawMediaRehosted": false, "privateContactDataPublished": false, "audience": "Existing owner-only site unchanged" } }