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In this video tutorial, Maishri from Cleo explains the unique tax implications of joint development agreements (JDAs) in real estate, distinct from standard purchase and sale transactions. JDAs are prevalent in India's real estate sector, where a landlord provides land while the developer manages the property's development. The landlord can opt for a revenue sharing model, receiving a share of sales revenue, or a specific portion of the developed area. By the end of the video, viewers will have a clear understanding of the relevant tax considerations associated with JDAs. The tutorial encourages subscriptions for further financial insights.