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Income Tax - Highlights / Catch Notes

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

Case Laws     Income Tax

June 15, 2023

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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