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Capital Gains question

Posted: Tue Apr 19, 2011 4:57 pm
by Hydind
Hello all:

I have a question related to existing practices of payments for the apartments in Hyderabad area and related capital gains computation.

I have booked an apartment. The apartment complex is currently under construction. The total cost of the apartment is approximately Rs 100 Lacs. Below is the existing practice followed by many builders and buyers in Hyderabad area.

They take approximately 40% (40 Lacs) of the payments as the cost of the apartment. The builder sales unfinished apartment to the buyer on paper. This 40% cost is same as the Govt rate in that area. The builder takes remaining money (60 Lacs) as a work-order cost to complete finishing work of the apartment. All payment is by check and 100% legal.

There is a cost advantage of doing this to the buyer. The buyer pays stamp duty, VAT, and service tax on 40Lacs. The buyer pays only VAT and service tax on work-order cost (60L). By doing this the buyer avoids paying stamp duty on work-order cost (60 Lacs).

I discussed this with a local Chartered Accountant. He told me that this is an established practice in this area and there is no legal risk for buyer in doing this. For Capital gains computation the total cost of acquisition (100 Lacs) will be considered as a cost basis.

Advantage of doing this is that the buyer saves approximately 4.5 Lacs in stamp duty.

Being an US citizen, I have to file US returns also. How will IRS view this? Will all of 100 Lacs be considered by IRS as a cost of acquisition, hence the cost basis?

Will appreciate feedback?

Capital Gains question

Posted: Sat Apr 23, 2011 6:16 pm
by Hydind
Can some one with some insite, please respond.

Capital Gains question

Posted: Sat Apr 23, 2011 6:34 pm
by dbs
I was not responding as I do not have the domain expertise, however, I give below my opinion.

This is the work order related to the apartment and should logically be counted as part of cost of acquisition/extension/improvement/........

However, governments, including usa are no known to be logical, so take it with a pinch of salt.

Maybe compare it with buying a property(vacant plot) in usa and getting a house built on it or buying a house and then building an extension to it. If that would qualify in the cost of acquisition, than your case also should logically.

Capital Gains question

Posted: Sat Apr 23, 2011 11:22 pm
by RRK
#1, what is so complicated in this deal.

Everything is legal and as per laws allowed in this country.

To save stamp duty, the builder gives you a work around. Why should US worry about that ?

For Cost basis, you consider all the payment you make to build the house. Indian cost basis is US cost basis at the time of acquisition.

Capital Gains question

Posted: Sun Apr 24, 2011 8:21 pm
by Hydind
dbs, RRK:

I was thinking in the same line.

Wanted to check if this makes sense to others too.

Thanks for your opinion.

Capital Gains question

Posted: Mon May 09, 2011 3:19 am
by albiol
My point of view is the same as that of the admin.The USA rules are too different from us.There are strict rules and regulations and most of all there is a proper method of Implementing these rules.
Yes,Everything is possible in this Country,To save stamp duty, the builder gives you a work around.I think the Admin said It absolutely right.
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