https://www.taxtmi.com/caselaws?id=341692 Section 194LA is described as a source-deduction mechanism that applies only where the underlying compensation is subject to income-tax. The text states that Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 exempts awards and agreements under that Act from income-tax, except in cases covered by Section 46. On that basis, tax is not deductible at source from compensation paid under the 2013 Act where Section 46 does not apply, because the collection machinery cannot operate without a surviving levy. The CBDT circular is read consistently with that position. en-us Mon, 13 Mar 2017 00:00:00 +0530 Tue, 08 Aug 2017 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341692 Section 194LA is described as a source-deduction mechanism that applies only where the underlying compensation is subject to income-tax. The text states that Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 exempts awards and agreements under that Act from income-tax, except in cases covered by Section 46. On that basis, tax is not deductible at source from compensation paid under the 2013 Act where Section 46 does not apply, because the collection machinery cannot operate without a surviving levy. The CBDT circular is read consistently with that position. Case-Laws Income Tax Mon, 13 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341692