https://www.taxtmi.com/caselaws?id=265265 Compensation or consideration paid for acquisition or transfer of immovable property remains subject to tax deduction at source under Section 194LA or, where applicable, Section 194IA of the Income-tax Act, 1961. The payer's duty to deduct is not conditioned on whether the amount is taxable in the recipient's hands. Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 concerns the recipient's exemption from income tax and must be considered in the recipient's assessment; it does not relieve the payer of the statutory TDS obligation. en-us Wed, 09 Sep 2015 00:00:00 +0530 Fri, 09 Oct 2015 07:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265265 Compensation or consideration paid for acquisition or transfer of immovable property remains subject to tax deduction at source under Section 194LA or, where applicable, Section 194IA of the Income-tax Act, 1961. The payer's duty to deduct is not conditioned on whether the amount is taxable in the recipient's hands. Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 concerns the recipient's exemption from income tax and must be considered in the recipient's assessment; it does not relieve the payer of the statutory TDS obligation. Case-Laws Income Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265265