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lets analyze a recent change made in budget 2017 with respect to a very specific transaction which is known as a joint development agreement you may have heard of this term in recent times as it has become very popular now whats a Jady Jady a is essentially an agreement between two persons the owner of a land and a developer under the JTA the owner of the land heads over the land to the developer for the purpose of development in return the developer develops the property and gives back the land along with the houses that he has built on the land in a typical transaction the owner of the land should pay the developer for the construction in cash however in a JD it does not work this way so what are the benefits which are available under a JD lets assume that four houses are built on this piece of land the owner of the land gets to keep two of those houses and the developer retains the balance two houses as payment for the development now what are the issues which can arise in such a