JDA Structuring.
In a joint development agreement (JDA), a landowner contributes land or development rights and a developer builds, paying the landowner in constructed area, a revenue share or cash. The structure decides when tax arises, how GST applies, who is a promoter under RERA and how revenue is recognised. We help you choose the structure and document it with those consequences mapped.
Typically 2–3 weeks for the structuring analysis, depending on the number of parties and the state of title and approvals; negotiation of the agreement runs on its own timetable.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Landowners and housing societies considering a developer partnership or redevelopment.
- Developers acquiring land through area-share or revenue-share arrangements.
- Families and companies holding land who want to understand tax timing before signing.
What you receive at the end.
- 01Structuring note comparing options with their income-tax, GST and RERA effects
- 02Tax computation for the chosen structure
- 03Clause inputs for the JDA and power of attorney
- 04RERA registration and bank account checklist for the project
- 05Compliance timeline from signing to completion certificate
JDA Structuring, step by step.
Typically 2–3 weeks for the structuring analysis, depending on the number of parties and the state of title and approvals; negotiation of the agreement runs on its own timetable.
- 1
Commercial options
We compare area-share, revenue-share and outright sale models against the landowner's and developer's objectives.
- 2
Income-tax analysis
We map when capital gains or business income arise for each party, including the special timing rule for individual and HUF landowners under a registered JDA and tax deduction on any cash paid.
- 3
GST analysis
We analyse GST on the transfer of development rights and on construction services provided to the landowner, including the time of supply and who pays the tax.
- 4
RERA alignment
We align the arrangement with RERA: both parties as promoters, project registration, and the designated and revenue-share bank accounts.
- 5
Documentation inputs
We work with your lawyers on the JDA and power of attorney so tax and RERA conditions are reflected, including registration of the agreement.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- Title documents and current land records
- Draft term sheet or proposed commercial terms
- Development potential and status of approvals
- Landowner details and tax status (individual, HUF, company or society)
- Cost of acquisition and holding history of the land
- Existing agreements, powers of attorney or society resolutions
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about JDA Structuring.
Ready to discuss JDA Structuring?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.