Investing
Listed REIT payouts: how interest, dividend and repayment of debt are taxed under the Income-tax Act, 2025
A REIT's quarterly payout is split into interest, dividend, rent and repayment of debt, and each is taxed differently. The new section numbers, the 2026 change that exempts SPV dividends, TDS, capital gains on sale, and a real quarter worked through for 1,000 units.
Land or flat? Title risk, RERA's gaps on plots, and a ₹40 lakh 10-year comparison
Where RERA covers plotted schemes and where it does not, which land records to pull before paying a token, why a plot alone does not earn the house-reinvestment tax exemption, and a worked 10-year comparison of a ₹40 lakh plot and flat after rent, holding costs and 12.5% LTCG.
A second home at a 3% rental yield: the after-tax, after-EMI return over ten years, worked out
Gross rental yield ignores the loan, vacancy, the ₹2 lakh cap on setting off house-property loss and capital gains tax at exit. We model a ₹1 crore flat on an ₹80 lakh loan year by year under the Income-tax Act, 2025, and show how much the result depends on tax regime and price growth.
SM REITs explained: the ₹10 lakh unit, completed buildings only, 200 investors, and fractional platforms
What SEBI's small and medium REIT rules require: the ₹50–500 crore scheme size, the 200-investor floor, the ₹10 lakh unit, the completed-property rule, how fractional platforms were given a six-month route in, and how to work out the cash yield on one unit.