Karimnagar Real Estate: Plots, Farm Land and Apartments Guide
Lower Manair Dam water, Gulf and US remittances and highway growth shape Karimnagar's property market. This guide covers SUDA plots, houses, apartments and farm land with indicative October 2026 bands, corridors and checks.

- Inner-fringe SUDA plots run about ₹13,000–₹24,000 per sq yd; core colonies ₹30,000–₹50,000, indicative October 2026
- Layouts are approved by SUDA or older DTCP; check release status and the Lower Manair Dam buffer on the eastern side
- Core apartments run about ₹3,800–₹4,900 per sq ft; a typical 3 BHK costs roughly ₹50 L to ₹90 L
- SRSP and LMD canal-command paddy land is about ₹25 L–₹45 L per acre; rainfed land beyond 30 km ₹10 L–₹22 L
- Gulf and US remittances drive steady plot and house demand; stage-built houses need structural and permission checks
| What | Indicative range | Note |
|---|---|---|
| Plots, core colonies resale (Collectorate side, Mukarampura, Jyothinagar) | ₹30,000 – ₹50,000 per sq yd | indicative, Oct 2026 |
| Plots, inner-fringe SUDA layouts, 30–40 ft roads | ₹13,000 – ₹24,000 per sq yd | indicative, Oct 2026 |
| Gated community villa, inner fringe, 167–250 sq yd | ₹80 L – ₹1.4 Cr | indicative, Oct 2026 |
| Apartments, established core | ₹3,800 – ₹4,900 per sq ft | indicative, Oct 2026 |
| Farm land, SRSP or LMD canal-command paddy, 10–25 km | ₹25 L – ₹45 L per acre | indicative, Oct 2026 |
| Farm land, peri-urban within about 8 km, main-road frontage | ₹1.2 Cr – ₹3 Cr per acre | indicative, Oct 2026 |
Ranges reflect recent transactions and advisor observation as of 2026-10. Always verify against the sub-registrar market value and the specific parcel.
Karimnagar real estate runs on three things you will not find in a Hyderabad brochure: canal water from the Lower Manair Dam, money sent home from the Gulf and the United States, and a city that keeps spreading along its highways. Karimnagar sits about 160 km north of Hyderabad on the Rajiv Rahadari, a Smart City district headquarters with a medical-college economy, a granite industry and some of the best-irrigated paddy country in Telangana around it. This guide covers open plots, independent houses, apartments and farm land in and around the city, with indicative bands as of October 2026 drawn from our area pages, how SUDA approvals and registration work, the growth corridors, and the checks that matter most before you pay an advance.
Who this guide is for
It is for families from Karimnagar and the surrounding districts working in the Gulf, the US or Hyderabad who want to buy a plot, build a house or buy a flat back home; for local buyers comparing core colonies with new SUDA layouts; and for anyone weighing canal-command farm land here against land closer to Hyderabad. NRIs can buy plots, houses and flats, but not agricultural land.
Karimnagar at a glance: why the market behaves the way it does
Karimnagar is the headquarters of Karimnagar district and the commercial centre for a wider region that, before the 2016 reorganisation, also included Jagtial, Rajanna Sircilla and Peddapalli. People from all four districts still treat Karimnagar city as the place to own a house, educate children and see doctors, which gives the city a catchment far larger than its own population.
Water: the Lower Manair Dam
The Lower Manair Dam (LMD) on the Manair river sits right at the city's edge and is fed by the Kakatiya Main Canal of the Sriram Sagar Project (SRSP). Canal-command land around it and downstream grows two paddy crops in a good year, and that reliability is priced in: canal-fed land commonly costs well above borewell uplands only a few kilometres away. The reservoir also shapes the city's form, with its full reservoir level and buffers limiting development on the eastern side.
Money: Gulf and US remittances
The old Karimnagar region has one of the highest rates of migration to the Gulf in India, and a large professional diaspora in the US. Remittances flow into plots and houses, often built in stages as money comes in. This keeps demand for approved plots and ready houses steady even when local incomes are flat, and it explains why so many buyers transact through relatives or a power of attorney.
Remittance-driven demand also has a rhythm. Enquiries and registrations tend to bunch around the months when Gulf workers come home on leave and around festivals, and sellers know it. A family that has done its document checks in advance, with approvals and EC already reviewed, can use a short trip home to inspect, negotiate and register in one visit instead of making a rushed decision on the last weekend of leave.
Growth: hospitals, colleges and highways
The Government Medical College, the Prathima and Chalmeda Anand Rao medical colleges, Satavahana University and the district offices anchor demand for flats and rental housing. Growth follows the highways: the Rajiv Rahadari towards Hyderabad and north towards Peddapalli and Ramagundam, NH-563 towards Warangal, and the Jagtial and Sircilla roads.
How buying works in Karimnagar: SUDA, approvals and registration
SUDA and DTCP layouts
Plotted layouts in and around the city are approved by SUDA, the Satavahana Urban Development Authority, or, for older ventures, by DTCP. Village layouts outside these approvals are gram panchayat layouts that may need regularisation under LRS before a building permission is granted. A released SUDA plot on a 30 to 40 ft road is far easier to finance, build on and resell than an unapproved plot in the next survey number. Our layout approvals guide explains the categories, and the LRS guide covers regularisation.
Building permission and RERA
Building permission comes from the municipal corporation or the local body, largely through TG-bPASS. Apartment projects and plotted layouts above 500 sq m or more than eight units must be registered with TS RERA; check the registration number, approved plan and quarterly updates on the TS RERA portal. Many small builder blocks fall below the threshold, so the building permission, OC and title checks carry more weight.
Registration and land records
Plots, houses, flats and NALA-converted land register at the Karimnagar SRO or the jurisdictional rural SRO, which we confirm from the survey or door number. Unconverted agricultural land registers at the mandal Tahsildar office under Dharani and Bhu Bharati, with mutation in the same step; start the record check on the Dharani portal. Sale-deed charges come to roughly 7.5 percent of the higher of guideline value and sale value as of October 2026: 5.5 percent stamp duty, 1.5 percent transfer duty and 0.5 percent registration fee, or in gram panchayat areas 5.5 percent stamp duty and 2 percent registration fee. Look up guideline values on the Telangana registration portal and verify rates on the day.
Karimnagar snapshot: indicative bands as of October 2026
| Segment and location | Indicative band |
|---|---|
| Plots, core colonies resale (Collectorate side, Mukarampura, Jyothinagar) | ₹30,000 – ₹50,000 per sq yd |
| Plots, inner-fringe SUDA layouts, 30–40 ft roads (Kothapalli, Bommakal, Rekurthi) | ₹13,000 – ₹24,000 per sq yd |
| Plots, inner fringe, main-road facing 60–100 ft | ₹22,000 – ₹35,000 per sq yd |
| Plots, outer-corridor SUDA or DTCP layouts (Thimmapur, Nagunur, Arepally) | ₹6,500 – ₹13,000 per sq yd |
| Independent house, core colonies (200–400 sq yd) | ₹1.1 Cr – ₹2.2 Cr |
| Gated community villa, inner fringe (167–250 sq yd) | ₹80 L – ₹1.4 Cr |
| Apartments, established core | ₹3,800 – ₹4,900 per sq ft |
| Apartments, Kothapalli, Rekurthi, Alugunur and Hyderabad road, new gated | ₹3,200 – ₹4,200 per sq ft |
| Farm land, SRSP or LMD canal-command paddy, 10–25 km | ₹25 L – ₹45 L per acre |
| Farm land, peri-urban within about 8 km, main-road frontage | ₹1.2 Cr – ₹3 Cr per acre |
Indicative, from recent transactions and advisor observation. Excludes stamp duty, registration and GST.
Open plots: the heart of the Karimnagar market
Most Karimnagar families want an independent house on their own land, so plots are the most traded product. Common sizes are 150, 167, 200, 240 and 267 sq yd on 30 to 40 ft layout roads.
Inside the city, resale plots in the core colonies around the Collectorate, Mukarampura and Jyothinagar trade at about ₹30,000 to ₹50,000 per sq yd, and they rarely come up. The inner fringe is where most first-time buyers land: SUDA layouts in Kothapalli, Bommakal and Rekurthi run about ₹13,000 to ₹24,000 per sq yd on 30 to 40 ft roads, rising to ₹22,000 to ₹35,000 for plots facing 60 to 100 ft main roads. Outer corridors such as Thimmapur, Nagunur and Arepally carry SUDA and DTCP layouts at about ₹6,500 to ₹13,000, and gram panchayat or unapproved layouts in peri-urban villages drop to ₹3,000 to ₹6,500. Read the full breakdown on our open plots in Karimnagar page.
The plot checks that matter here
- SUDA or DTCP approval letter and plot number, and confirmation that the plot has been released, not still mortgaged to the authority.
- LMD and tank boundaries. On the eastern side, check the Lower Manair Dam's full reservoir level and buffer, and the FTL of local tanks, against the plot.
- Road width on the ground against the layout plan; 30 ft on paper sometimes narrows to 25 ft in reality.
- EC for 30 years and link documents; our encumbrance certificate guide shows how to read one.
- Master-plan land use, especially near the bypass and highways where some land is reserved for roads or other uses.
Independent houses and villas
A "villa" in Karimnagar is usually an independent duplex on a 150 to 300 sq yd plot, bought from a small builder in a SUDA layout or built by the family. Gated villa communities are growing on the inner fringe but remain a small part of the market.
| Format | Indicative ticket |
|---|---|
| New duplex, outer SUDA or DTCP layout (150–200 sq yd) | ₹45 L – ₹70 L |
| New duplex, Kothapalli, Bommakal or Rekurthi (167–240 sq yd) | ₹65 L – ₹1.05 Cr |
| Gated community villa, inner fringe (167–250 sq yd) | ₹80 L – ₹1.4 Cr |
| Main-road house with commercial ground floor (200–300 sq yd) | ₹1 Cr – ₹1.8 Cr |
| Independent house, core colonies (200–400 sq yd) | ₹1.1 Cr – ₹2.2 Cr |
Indicative, October 2026. See villas in Karimnagar for the detail.
Houses built in stages with Gulf money are common, and they need a structural check. Match each floor against the building permission, ask who designed the structure, and look for signs that upper floors were added on a foundation meant for one. A main-road house with shops on the ground floor can earn useful rent, but check the commercial permission and the road-widening line first.
Apartments: a ready-to-move market for families and parents
Apartments in Karimnagar are mostly mid-rise gated projects and standalone builder blocks. Buyers are doctors and staff of the medical colleges, government employees, and NRIs buying ready flats near hospitals for their parents.
| Segment | Indicative rate |
|---|---|
| Established core (Collectorate, Jyothinagar, Mukarampura, Bhagyanagar) | ₹3,800 – ₹4,900 per sq ft |
| Manair side and Mankammathota, gated | ₹3,500 – ₹4,500 per sq ft |
| Kothapalli, Rekurthi, Alugunur and Hyderabad road, new gated | ₹3,200 – ₹4,200 per sq ft |
| Medical-college belt (Bommakal, Padmanagar, Nagunur side) | ₹2,900 – ₹3,800 per sq ft |
| 3 BHK monthly rent, gated, core | ₹14,000 – ₹24,000 |
A typical 3 BHK of 1,400 to 1,850 sq ft costs roughly ₹50 lakh to ₹90 lakh depending on locality, with gross yields of about 3 to 4 percent, indicative October 2026. Our apartments in Karimnagar page has more.
Farm land around Karimnagar
The Karimnagar countryside is canal country. The SRSP Kakatiya Main Canal feeds the LMD and a wide command area; outside it, farmers depend on tanks and borewells. Chalka red sandy loam covers the uplands; black and mixed soils lie in the paddy command. Paddy, cotton and maize dominate, with mango, sweet lime and new oil palm gardens.
| Type of land | Indicative band |
|---|---|
| Peri-urban land within about 8 km of city limits, main-road frontage | ₹1.2 Cr – ₹3 Cr per acre |
| Rajiv Rahadari or NH-563 frontage outside town | ₹80 L – ₹2 Cr per acre |
| SRSP or LMD canal-command paddy land, 10–25 km, village BT road | ₹25 L – ₹45 L per acre |
| Borewell-irrigated upland, 15–30 km | ₹20 L – ₹38 L per acre |
| Rainfed or dry land beyond 30 km or cart-track access | ₹10 L – ₹22 L per acre |
| Farm plots in gated farm ventures near town | ₹2 L – ₹5 L per gunta |
Indicative, October 2026. Full detail on agriculture land in Karimnagar. Before buying, see our pattadar passbook and mutation guide and check the Dharani or Bhu Bharati record, assigned-land status and family consents.
The growth corridors
Rajiv Rahadari towards Hyderabad
The four-lane Rajiv Rahadari is the city's lifeline to Hyderabad via Siddipet and the ORR at Shamirpet, roughly three to three and a half hours away. Layouts along the Hyderabad road and around Thimmapur and Alugunur draw buyers who travel to the capital often. Frontage land outside town runs about ₹80 lakh to ₹2 crore per acre.
North towards Peddapalli and Ramagundam
The same highway continues north to Peddapalli and the NTPC, Singareni and fertiliser economy of Ramagundam. That belt has its own plot market; see open plots in Ramagundam and agriculture land in Peddapalli.
NH-563 towards Warangal
NH-563 links Karimnagar with the Warangal tri-city, about 70 km away. Families with ties to both cities compare the two markets often; our Warangal real estate guide sets out the tri-city in the same format.
Jagtial and Sircilla roads
The roads to Jagtial and Sircilla carry layouts serving buyers from those Gulf-migration districts. For comparison, Jagtial's town colonies trade at about ₹25,000 to ₹45,000 per sq yd and Sircilla's at ₹18,000 to ₹32,000; see open plots in Jagtial and agriculture land in Sircilla.
The Manair riverfront and the city core
Riverfront works along the Manair, the cable-stayed bridge and Smart City projects have improved the city's eastern face and lifted the Manair-side apartment market. Further riverfront and rail plans, including the Manoharabad–Kothapalli line towards Hyderabad, are at various stages. We treat their timing as uncertain and price property on what exists today.
Karimnagar compared with its neighbours
Buyers from this region often weigh Karimnagar against Siddipet, Warangal or a district town closer to home. The comparison is useful because the bands come from the same method on our area pages.
| Town | Core colony plots (per sq yd) | Inner-fringe approved plots (per sq yd) | Canal or tank-fed farm land (per acre) |
|---|---|---|---|
| Karimnagar | ₹30,000 – ₹50,000 | ₹13,000 – ₹24,000 | ₹25 L – ₹45 L |
| Warangal tri-city | ₹45,000 – ₹90,000 (prime Hanamkonda) | ₹15,000 – ₹32,000 | ₹35 L – ₹75 L |
| Siddipet | ₹20,000 – ₹38,000 | ₹10,000 – ₹20,000 | ₹30 L – ₹65 L |
| Jagtial | ₹25,000 – ₹45,000 | ₹12,000 – ₹22,000 | ₹22 L – ₹42 L |
| Peddapalli | ₹16,000 – ₹30,000 | ₹8,000 – ₹15,000 | ₹22 L – ₹40 L |
Indicative, October 2026. Karimnagar sits between Siddipet and the Warangal tri-city on price, with a deeper resale market than the smaller district towns and better hospital and college infrastructure. Siddipet, about an hour closer to Hyderabad, appeals to buyers who commute to the capital; see open plots in Siddipet. The broader picture across all 33 districts is in our district-wise land price guide.
Risks worth checking
- Reservoir and tank buffers on the LMD side and near local tanks.
- Unapproved layouts marketed to Gulf families with vague "approval coming" claims.
- Stage-built houses with floors added without permission or design.
- Informal transactions through relatives without a registered POA or independent checks.
- Granite-quarry belts where blasting, dust and heavy traffic affect nearby layouts.
- Thin resale for plots far out on the outer corridors.
Who should buy what in Karimnagar
- Gulf-based families planning to return: a released SUDA plot on the inner fringe now, building when ready, or a ready duplex if parents need a home today.
- NRIs housing parents: a ready flat in the core or Manair side, close to hospitals.
- Local professionals: core-colony resale houses or inner-fringe gated villas.
- Resident farmers and land holders: canal-command land in the LMD and SRSP command, which holds value better than rainfed uplands.
- Short-term investors: Karimnagar is a steady, use-driven market rather than a quick-flip one; outer-corridor plots in particular can take time to sell.
Buying in Karimnagar: steps, timelines and costs
| Step | What happens | Typical time | Indicative cost |
|---|---|---|---|
| 1. Purpose and segment | Plot, house, flat or farm land; core, inner fringe or outer corridor | 1 week | Nil |
| 2. Shortlist and visits | 3–5 options; for NRIs, video walk-throughs before one visit | 1–3 weeks | Travel |
| 3. Approvals | SUDA, DTCP or GP status; building permission; TS RERA where applicable | 3–7 days | Advocate time |
| 4. Title and EC | EC for 30 years, link documents, family consents | 1–3 weeks | Advocate, typically ₹15,000 – ₹40,000 |
| 5. Technical check | Ground level, buffers, road width; structure for houses | 2–5 days | Surveyor or engineer, often ₹10,000 – ₹30,000 |
| 6. Agreement and funds | Price, payment terms; NRE or NRO transfers; loan sanction | 2–4 weeks | Processing fee as per lender |
| 7. Registration | Karimnagar or rural SRO; agricultural land at the Tahsildar office | 1 day plus slot | About 7.5% of the higher of guideline or sale value (verify) |
| 8. Mutation and transfers | Property tax, electricity and water name changes | 2–6 weeks | Nominal |
As of October 2026; verify at the registering office. The 1% TDS under Section 194-IA applies to urban or converted property above ₹50 lakh from a resident seller, but not to rural agricultural land.
Worked example: a Gulf family with ₹70 lakh
A family working in the Gulf has about ₹70 lakh to spend and wants a home in Karimnagar within five years.
- Ready 3 BHK on the inner fringe: 1,500 sq ft at ₹3,800 per sq ft costs ₹57 lakh. Charges at roughly 7.5% add about ₹4.3 lakh, for about ₹61.3 lakh all-in. As the buyers, they deduct about ₹57,000 as 1% TDS. Parents can move in now and the flat can be rented if needed.
- SUDA plot now, build later: a 200 sq yd inner-fringe plot at ₹18,000 per sq yd costs ₹36 lakh plus about ₹2.7 lakh in charges. The remaining ₹31 lakh or so is a starting fund for construction in two or three years.
- New duplex in Kothapalli, Bommakal or Rekurthi: roughly ₹65 lakh to ₹70 lakh for a ready duplex on a smaller plot, plus charges, above budget unless negotiated.
A resident relative with the same money could instead buy about two acres of LMD canal-command paddy land at the lower end of the ₹25 lakh to ₹45 lakh band, registered at the Tahsildar office with no 194-IA TDS. The NRI family cannot buy that land themselves.
Mistakes we see in practice, and the fix
- Buying on a relative's word from abroad. Fix: insist on scanned approvals, EC and a video of the plot, and use a registered POA.
- Trusting "SUDA approved" on a pamphlet. Fix: see the approval letter, plot number and release status.
- Ignoring the LMD buffer. Fix: overlay the survey number on reservoir and tank maps.
- Accepting stage-built floors without permission. Fix: match every floor to the sanctioned plan.
- Paying highway rates for interior land. Fix: measure actual frontage on the survey sketch.
- NRIs buying farm land in a relative's name. Fix: do not; buy a residential plot or flat instead.
- Skipping family consents on ancestral land. Fix: get every legal heir's signature or a partition deed first.
NRI note
NRIs and OCIs can buy residential plots, houses and flats in Karimnagar, paying from NRE, NRO or FCNR accounts, and many complete purchases through a registered power of attorney; see our NRI POA guide. They cannot buy agricultural land, plantations or farmhouses, or receive them as a gift, but can inherit them; see our NRI agricultural land rules. When an NRI sells, the buyer deducts TDS under Section 195; long-term gains are taxed at 12.5 percent without indexation since 2024, and repatriation is allowed within RBI limits, including the USD 1 million per year facility. Please consult a CA.
How NRR Estates handles Karimnagar purchases
Most of our Karimnagar clients are abroad or in Hyderabad, so we run the purchase end to end. We match the segment and corridor to your purpose, shortlist with indicative bands, and complete approval, title, buffer and structural checks before you travel or sign. We negotiate, coordinate funds and any loan, book the slot at the correct SRO or Tahsildar office, and complete mutation and utility transfers. For NRIs we handle the POA and TDS paperwork with your CA. Fees are disclosed before you commit.
Karimnagar real estate: questions buyers ask
What is the price of plots in Karimnagar?
As of October 2026, resale plots in core colonies around the Collectorate, Mukarampura and Jyothinagar run about ₹30,000 to ₹50,000 per sq yd. Inner-fringe SUDA layouts in Kothapalli, Bommakal and Rekurthi are about ₹13,000 to ₹24,000 on 30 to 40 ft roads, and ₹22,000 to ₹35,000 facing 60 to 100 ft main roads. Outer-corridor SUDA or DTCP layouts at Thimmapur, Nagunur and Arepally are about ₹6,500 to ₹13,000, and unapproved village layouts ₹3,000 to ₹6,500. Approval and release status move prices most.
What is SUDA in Karimnagar?
SUDA is the Satavahana Urban Development Authority, the planning body for Karimnagar and its surroundings. It prepares the master plan and approves plotted layouts in its area, much as HMDA does around Hyderabad and KUDA does in Warangal. A plot in a released SUDA layout can get building permission, bank finance and a clean resale. Older ventures may carry DTCP approval instead. Gram panchayat layouts without either approval may need LRS regularisation first. Always see the approval letter and plot number before paying an advance.
How much does a flat cost in Karimnagar?
A typical 3 BHK of 1,400 to 1,850 sq ft costs roughly ₹50 lakh to ₹90 lakh as of October 2026. Indicative rates are about ₹3,800 to ₹4,900 per sq ft in the established core, ₹3,500 to ₹4,500 on the Manair side and Mankammathota, ₹3,200 to ₹4,200 for new gated projects in Kothapalli, Rekurthi, Alugunur and the Hyderabad road, and ₹2,900 to ₹3,800 in the medical-college belt. Add roughly 7.5 percent for stamp duty and registration, and GST for under-construction units. Gated 3 BHK rents in the core run ₹14,000 to ₹24,000 a month.
What does agricultural land cost near Karimnagar?
As of October 2026, SRSP or Lower Manair Dam canal-command paddy land 10 to 25 km from the city runs about ₹25 lakh to ₹45 lakh per acre on a village BT road. Borewell-irrigated uplands 15 to 30 km out are about ₹20 lakh to ₹38 lakh, and rainfed land beyond 30 km ₹10 lakh to ₹22 lakh. Rajiv Rahadari or NH-563 frontage runs ₹80 lakh to ₹2 crore, and peri-urban land within about 8 km with main-road frontage ₹1.2 crore to ₹3 crore. Farm plots near town sell at ₹2 lakh to ₹5 lakh per gunta.
Why do Gulf remittances matter so much in Karimnagar?
The old Karimnagar region, including Jagtial, Rajanna Sircilla and Peddapalli, sends a large number of workers to the Gulf, and many professionals to the US. Much of the money they send home goes into plots and houses, often built floor by floor. This keeps demand for approved plots and ready houses steady even when local incomes are flat. It also means many deals are handled by relatives or through a power of attorney, which makes independent document checks, registered POAs and structural inspections of stage-built houses especially important.
Where are properties in Karimnagar registered?
Plots, houses, flats and NALA-converted land register at the Karimnagar Sub-Registrar Office or the jurisdictional rural SRO, which we confirm from the survey or door number. Unconverted agricultural land registers at the mandal Tahsildar office under Dharani and Bhu Bharati, with mutation in the same step. Stamp duty, transfer duty and registration fee together come to roughly 7.5 percent of the higher of guideline value and sale value as of October 2026. Rates change, so check the current figures on the day you register.
Is Karimnagar better than Siddipet or Warangal for buying property?
It depends on your ties and purpose. Karimnagar sits between Siddipet and the Warangal tri-city on price, with core colony plots at about ₹30,000 to ₹50,000 per sq yd against ₹20,000 to ₹38,000 in Siddipet and up to ₹90,000 in prime Hanamkonda. It has a deeper resale market and better hospitals than smaller district towns. Siddipet is about an hour closer to Hyderabad. Warangal has the largest urban market. Families usually buy where their relatives, hospitals and future plans are, and that is the right instinct.
Can NRIs buy property in Karimnagar?
Yes. NRIs and OCIs can buy residential plots, independent houses, villas and flats in Karimnagar, paying from NRE, NRO or FCNR accounts or by inward remittance, and many complete the purchase through a registered power of attorney. They cannot buy agricultural land, plantations or farmhouses, or receive them as a gift, but can inherit them. When an NRI sells, the buyer deducts TDS under Section 195, and long-term gains are taxed at 12.5 percent without indexation since 2024. Please consult a CA on your own tax position.







