Immoveable property capital gain is the largest single category of Government Approved Capital Gain Valuation in India by volume: every property sale where the SDV exceeds actual consideration is a potential Section 50C trigger; every property held since before 2001 has a potential Section 55(2)(b) opportunity; and every property with post-acquisition structural improvements has a potential cost of improvement deduction.
A2Z Valuers’ property capital gain practice draws on the Civil Engineering foundation that is uniquely suited to the CoI assessment, the Section 34AB Category I registration for the SDV challenge certificate, and the 40+ engineer and surveyor team that provides the comparable sales research capability for Section 55(2)(b) retrospective valuations across India.
Discuss the property, transaction date and valuation requirement directly with the practice.
A2Z Valuers’ standard property capital gain certificate addresses the statutory and valuation questions that arise across the property transaction lifecycle.
Address; survey/Khasra number; area (built-up and plot); floor/unit details; and registration details from the sale deed.
PROPERTY PARTICULARSSDV as on the date of transfer from the registrar’s records; FMV as on the date of transfer established by registered sales comparables; whether the SDV exceeds FMV and by how much; and whether the Section 50C(2) challenge is available.
SDV · FMV · COMPARABLES · 50C(2)FMV as on 1 April 2001, established from Sub-Registrar comparable sales records from 2000–2002; Circle Rate for the area as on 1 April 2001; and documented valuation adjustments.
1 APRIL 2001 · COMPARABLE EVIDENCECivil Engineering assessment of improvements made after 1 April 2001; PWD SOR rates for the year of improvement applied to documented dimensions; and the CoI quantum established.
COI · PWD SOR · ENGINEERING ASSESSMENTMethod A (12.5% without indexation) versus Method B (20% with CII-indexed cost); recommendation of which method produces the lower tax; and the Section 55(2)(b) FMV established as the Method B base.
METHOD A · METHOD B · CII · TAX COMPARISONProperty identification, Section 50C analysis, Section 55(2)(b) retrospective FMV, cost of improvement and Finance Act 2024 transitional computation.
The property capital gain certificate brings the relevant valuation evidence together so that the applicable statutory provision can be assessed against the facts of the property and transaction.
Examine the Section 50C relationship between actual consideration, SDV and FMV.
Establish the applicable Section 55(2)(b) FMV as the retrospective cost base.
Establish the eligible cost of improvement through the civil engineering assessment.
Compare Method A and Method B where the applicable transitional rules require the two computations to be evaluated.
Get the property, transaction and acquisition details reviewed by the valuation practice.
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