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In this tutorial, Maishri from Cleo explains the tax implications of joint development agreements (JDAs) in real estate, highlighting their differences from typical purchase and sale transactions. JDAs are common in India's real estate sector, where landlords provide land while developers handle property development. Landlords can opt for a revenue-sharing model, receiving a share of sales revenue, or take a portion of the developed area. By the end of the video, viewers will have a clear understanding of the specific tax implications associated with JDAs. Maishri also encourages subscriptions to support their mission of clarifying finance concepts for a vast audience of tax experts and filers.