https://www.taxtmi.com/article/detailed?id=804 The core legal point is that TDS under section 194LA applies only to compensation for immovable property other than agricultural land; deduction of tax from compensation for agricultural land is not authorised, and taxing authorities and acquisition officials exceeded jurisdiction by deducting and remitting tax without first determining the land's agricultural status, imposing avoidable procedural burdens on affected payees. en-us Thu, 27 May 2010 00:00:00 +0530 Thu, 27 May 2010 21:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=804 The core legal point is that TDS under section 194LA applies only to compensation for immovable property other than agricultural land; deduction of tax from compensation for agricultural land is not authorised, and taxing authorities and acquisition officials exceeded jurisdiction by deducting and remitting tax without first determining the land's agricultural status, imposing avoidable procedural burdens on affected payees. Articles Income Tax Thu, 27 May 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=804