Tax deduction exemption applies to qualifying land acquisition compensation paid under income-tax-exempt awards or agreements.

Non-deduction of tax at source applies to compensation or enhanced compensation for acquisition of certain immovable property where it is covered by Section 393(1), Table Sl. No. 3(iii), paid under an award or agreement, and exempt from income-tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. Compensation not satisfying these conditions remains subject to the ordinary tax-deduction requirement.

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