Institutional computational models organized into 4 sovereign suites: Statutory & Property Taxes (Stamp Duty, Capital Gains 2026, Property Tax, NRI Sec 195), Financing (Home Loan EMI), Yields (SEBI SM REIT, Rental Yield), and Plot & Development Compliance (JDA Allocator, FAR/FSI, RERA Delay).
Institutional computational models organized into 4 sovereign suites: Statutory & Property Taxes, Home Loans & Financing, Yields & Micro-Market ROI, and Plot & Development Compliance.
Accurate government stamp duty, e-registration fee, and Income Tax Section 50C undervaluation risk detection.
Agreement consideration is higher than Guidance Value. Transaction is fully compliant with Section 50C; zero deemed capital gain tax penalties apply.
Compare post-July 2024 12.5% rate vs 20% Grandfathered indexation, and model ₹0 tax with 54EC bonds & house purchase.
Mandatory statutory interest at SBI Highest MCLR + 2% payable by builder for every day of delayed handover.
Compare SEBI-regulated fractional Micro-REIT units (₹10L ticket) against direct physical pre-leased commercial real estate.
SM REITs are mandated by SEBI to distribute ≥ 95% of Net Distributable Cash Flows quarterly, backed by 100% completed commercial assets.
| METRIC / ATTRIBUTE | SEBI SM REIT (FRACTIONAL) | DIRECT CRE (PHYSICAL TITLE) |
|---|---|---|
| Min. Ticket Size | ₹10,00,000 (Low Barrier) | ₹3 Cr to ₹15 Cr+ |
| Stamp Duty & Reg. Drag | 0% (Demat Units) | -6.5% Upfront Cash Drag |
| Gross Annual Inflow | ₹4,60,000 / yr | ₹4,60,000 / yr |
| Asset Management Fee | 1.25% (SEBI Investment Manager) | 0.50% (Direct Property Mgmt) |
| Net Annual Cash Yield | ₹3,97,500 (7.95%) | ₹4,37,000 (8.74%) |
| 5-Year Wealth Generated | ₹74,80,000 | ₹76,10,000 |
| Liquidity / Exit Speed | T+1 Days (Stock Exchange) | 6 to 12 Months to Liquidate |
For capital allocations below ₹3 Crores, SEBI SM REIT is superior due to zero stamp duty friction and stock exchange liquidity.
Determine maximum permissible built-up area, Premium FAR, TDR potential, and mandatory setbacks based on road width.
At ₹6,240 sq.ft, construction cost under CPWD DSR 2026 is approx ₹1.21 Cr. Generates approx ₹2.80 L/month rental inflow upon lease-up.
Prevent 23.92% gross sale TDS deduction on NRI property sales by obtaining Section 197 Lower Deduction Certificate.
If the buyer fails to deduct Section 195 TDS on an NRI seller, the buyer is deemed an "assessee in default" with 1% monthly interest penalties.
Instant statutory property tax calculation based on city-specific Unit Area Value (UAV), Capital Value (CVS), and Annual Rental Value (ARV) algorithms.
Model your true net monthly cash outgo after factoring in Section 24(b) (₹2,00,000 interest) and Section 80C (₹1,50,000 principal) tax deductions.
If purchasing jointly with a spouse or co-borrower who is a co-owner, both individuals can independently claim up to ₹2,00,000 under Section 24(b) and ₹1,50,000 under Section 80C, effectively doubling the household tax shield to ₹7,00,000 / year!
Calculate your true post-expense Net Rental Yield by accounting for society maintenance outgo, municipal property tax, and tenant vacancy buffers.
Gross rental yields in urban residential properties typically overestimate net investor cash return by 100 to 140 basis points due to compounding society maintenance fees and tenant search vacancies.
Model landowner vs. builder built-up revenue sharing, determine statutory Section 194-IC TDS on upfront deposits, and plan deferred capital gains tax liability upon Completion Certificate (CC) issuance.
Under Section 45(5A) of the Income Tax Act, capital gains tax liability does NOT arise upon signing the JDA or handing over land possession. It is legally deferred to the financial year in which the Certificate of Completion (CC) is issued by the municipal planning authority. Note: The landowner must not alienate or transfer their share prior to CC issuance.