TDS liability u/s 194LA - payments in lieu of the agriculture ...
No TDS on Payments for Barani Land Acquired by Development Authority u/s 194LA; Classified as Agricultural Land.
September 3, 2015
Case Laws Income Tax AT
TDS liability u/s 194LA - payments in lieu of the agriculture land acquired by JDA for carrying out its development plans - Barani land is a type of agricultural land which is clearly evident from Revenue regulations and record - No TDS - AT
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