granted to reit structures one tier structure similar benefit need to be extended to twotier structures given the proximity of reit unit to listed shares reit units held for 12 months should be eligible for long term capital gains tax exemption interest of individual buyers increase in disposable incomes in the hands of end users are paramount to boost the demand for real estate sector accordingly the income tax slabs and the concessions for home buyers should be modified to beat the inflationary trends in the economy special incentives for first time home buyers increase in the limit of deduction for interest on loan obtained for selfoccupied property presently a meagre rs 2 lakh and enhanced deduction for repayment of home loan principal components especially for buyers in metro cities would also help build buyers interest in the real estate the real estate sector has immense potential to grow at a faster pace and contribute substantially to the economy everyone has one question will realty trump which will be answered on february 1 sailee gujarathi assistant manager pwc also contributed to this article views expressed are personal