Treatment Of Collaboration Agreement

“5A. Notwithstanding the provisions referred to in Subsection 1, the capital gain on disposal shall be charged to income tax as income of the preceding year, in which the school-leaving certificate for all or part of the project is received as income of the previous year, shall not be issued to the competent authority; and, for the purposes of Article 48, the value of the stamp duty on the date of issue of the abovementioned certificate shall be valid for its part, the land or building or both in the project, plus any consideration received in cash, as the total value of the consideration received or received as a result of the transfer of capital: although there is a cooperation agreement between the owner and the developer. .