TDS on compensation for compulsory acquisition requires deduction at source on payment for non-agricultural immovable property. Section 194LA requires any person responsible for paying compensation on compulsory acquisition of immovable property (other than agricultural land) to deduct ten per cent as income-tax at the time of payment, by whatever mode. The obligation covers compensation, enhanced compensation or consideration, and is subject to a proviso exempting payments where the single payment or aggregate payments to a resident in a financial year do not exceed one hundred thousand rupees.