https://www.taxtmi.com/caselaws?id=145191 The Court concluded that Section 194-A of the Income-tax Act, 1961 applies to interest accrued on enhanced compensation under the Land Acquisition Act. However, the Court clarified it is not responsible for tax deduction; the Land Acquisition Officer or Collector holds this responsibility. The Court is not liable to deposit the deducted amount, issue certificates, or file returns. It cannot retain the approximate tax amount and must forward this opinion for execution in compliance with the law. en-us Tue, 01 Oct 2002 00:00:00 +0530 Mon, 22 Apr 2013 16:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145191 The Court concluded that Section 194-A of the Income-tax Act, 1961 applies to interest accrued on enhanced compensation under the Land Acquisition Act. However, the Court clarified it is not responsible for tax deduction; the Land Acquisition Officer or Collector holds this responsibility. The Court is not liable to deposit the deducted amount, issue certificates, or file returns. It cannot retain the approximate tax amount and must forward this opinion for execution in compliance with the law. Case-Laws Indian Laws Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145191