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    <title>Amendment of section 194LA.</title>
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    <description>An amendment to section 194LA prohibits deduction at source where the payment relates to an award or agreement exempt from income-tax under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, thereby removing the withholding obligation for payments covered by that statutory exemption.</description>
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      <description>An amendment to section 194LA prohibits deduction at source where the payment relates to an award or agreement exempt from income-tax under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, thereby removing the withholding obligation for payments covered by that statutory exemption.</description>
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