TDS on compensation for compulsory acquisition: deduction at source applies with threshold exemptions and statutory exceptions. Payers of compensation for compulsory acquisition of non agricultural immovable property must deduct ten per cent as income tax at the time of payment, subject to a monetary threshold exemption; the obligation covers compensation and enhanced compensation/consideration, and does not apply where the payment relates to an award or agreement exempted from income tax under the land acquisition statute. Definitions distinguish agricultural land from immovable property for the section's scope.