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Audit Trail Compliance in Accounting Software
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Analysis of the Decision of the Supreme Court in Safari Retreats
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April 2013

Abatement reduced in certain cases in respect of builders & developers of complex, building or civil structure

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

Notification No. 2/2013-ST dated 1st March, 2013 By this Notification, abatement available to developers of complex, buildings or civil structures is being reduced from the existing 75% to 70% in following cases:-

• Residential properties having a carpet area above 2000 sq. ft. and where the amount charged is equal to or more than Rs. 1 crore,

• Commercial properties. This notification is applicable from 1st March, 2013.

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