Capital Gain for Indian Property Owners Across All Cities
Professional capital gain property valuation across India, supporting property owners with Section 55(2)(b), Section 50C and Finance Act 2024 valuation requirements across residential, commercial, industrial and other Indian property markets.
One Valuation Framework. India-Wide Application.
From Mumbai and Bengaluru to Chennai, Hyderabad, Ahmedabad and Delhi, the underlying valuation methodology is adapted to the relevant local evidence and property characteristics.
A2Z Valuers · Nitesh Shrivastava, Civil EngineerSection 55(2)(b) Across India’s Property Markets
Section 55(2)(b) can be relevant to Indian property acquired before 1 April 2001, regardless of whether the property is residential, commercial, industrial or agricultural and regardless of the city or state in which it is located.
State-Specific Comparable Evidence
The evidence used to establish the 1 April 2001 Fair Market Value can vary according to the state. Relevant sources may include registered transaction records and Sub-Registrar archives maintained through the applicable state systems.
Consistent Methodology, Local Evidence
A2Z Valuers applies a structured Section 55(2)(b) valuation methodology across Indian states, with local comparable research adapted to the property and the available historical evidence.
Get Expert Advice →The Finance Act 2024 Across India
For applicable property transfers on or after 23 July 2024, eligible taxpayers may need to consider the applicable tax computation under the available provisions. Where the relevant rules provide a choice, professional analysis can compare the outcomes rather than assuming one method is universally better.
20% with Indexation
The 20% indexed approach can be relevant where the applicable provisions permit it and historical acquisition values produce a meaningful indexation benefit.
12.5% without Indexation
The 12.5% approach without indexation may produce a different result depending on acquisition date, cost basis and appreciation in the property.
No single method should be assumed to be superior for every property owner. The applicable tax rules, acquisition date, cost basis and transaction facts should be reviewed with the taxpayer’s CA / tax professional. A2Z Valuers can provide the underlying property valuation and comparative computation required for the professional tax analysis.