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TDS u/s 194LA - compensation amount paid on account of ...


High Court Rules Land Acquisition Compensation Under Act of 2013 Exempt from TDS u/s 194LA.

June 15, 2023

Case Laws     Income Tax     HC

TDS u/s 194LA - compensation amount paid on account of acquisition of land - High Court concluded that, after looking at from any angle, as long as the award is made under the Act of 2013, the compensation paid would not be liable for any tax. - The entire compensation amount payable to the petitioner is directed to be paid to the petitioner without deduction of any tax at source (TDS) - HC

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