TDS on compensation for compulsory acquisition: mandatory deduction at payment, subject to updated threshold and specified exemptions. Payers of compensation or enhanced compensation (or consideration) for compulsory acquisition of immovable property other than agricultural land must deduct income-tax at source at 10% at the time of payment. Deduction applies to land (non-agricultural) and buildings; statutory thresholds exempt payments below an annually prescribed aggregate amount (with a higher threshold effective from April 1, 2025). Statutorily exempt awards or agreements are outside the deduction obligation, but that exemption does not extend to certain private negotiation purchases by non-specified persons.