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    <title>Amendment of section 194LA.</title>
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    <description>Amendment adds a proviso providing that no deduction of tax at source shall be made where compensation paid for compulsory acquisition relates to an award or agreement that is exempt from income tax, thereby creating a withholding exception tied to the statutory tax exempt status of the award or agreement.</description>
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      <description>Amendment adds a proviso providing that no deduction of tax at source shall be made where compensation paid for compulsory acquisition relates to an award or agreement that is exempt from income tax, thereby creating a withholding exception tied to the statutory tax exempt status of the award or agreement.</description>
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