Section 54B lets an individual or HUF defer tax on the gain from selling agricultural land by reinvesting it in new farmland within two years of the sale.
Long-term capital gains on land in Maharashtra are taxed at 12.5% without indexation for transfers after 23 July 2024, or 20% with indexation for older plots.
Building permission for a plot in Maharashtra is granted by the planning authority under the MRTP Act, 1966 and UDCPR 2020, through a commencement certificate — with an occupancy certificate required before use.
Plot encroachment in Maharashtra is met with three steps: official demarcation through the land-records office, fencing that records possession, and a remedy via the Mamlatdar, police or a civil suit.
A property card is the record of rights for city-surveyed (urban, non-agricultural) land in Maharashtra, kept in Form D — the urban equivalent of a 7/12, distinct from the 8A holding statement.
Land registration in Maharashtra means paying stamp duty, booking a sub-registrar slot and presenting the signed deed with both parties and two witnesses within four months.
No — the sale of a plot of land does not attract GST under Schedule III of the CGST Act, and a developed plot is still land. GST applies only to an under-construction building.
Power comes from your discom (MSEDCL in most of Maharashtra) within a month of a complete application; water comes from the Gram Panchayat, Municipal Council or MJP.
The cost of buying a plot in Maharashtra in 2026 is the price plus 3-6% stamp duty, 1% registration (capped at Rs 30,000), a 0.1-0.5% NA premium and legal fees.
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