Security In Numbers:- An apartment complex gives you the security of numbers. An apartment complex also facilitates the appointment of security guards as all the owners share costs. Experience The Joys Of Community Living:- In an independent house you and your family members tend to get lonely and isolated but this is not the case in an apartment complex. Maximum Value For Your Property:- Joint Development gives you better and safer returns than outright sale. While in an outright sale you sell at today's prices, joint development gives you an option to encash your apartments at any time taking advantage of the then prevailing market prices. Tax Benefits:- Any investment of the land consideration in retained built space is exempted from Capital Gains Tax. As against this, with outright sale, this tax becomes payable.