https://www.taxtmi.com/caselaws?id=11770 Section 194A applies to interest on enhanced compensation in land acquisition reference proceedings, including interest accrued year by year for tax purposes. Reading section 194A with section 204, the person responsible for deducting tax at source is the authority actually making payment of the interest; in land acquisition matters, that role falls on the Land Acquisition Officer or Collector, not the executing court. Because the court is not the deducting person, it is not required to deposit tax by challan, issue deduction certificates, file returns, or retain an estimated tax amount for voucher-based recovery. en-us Tue, 01 Oct 2002 00:00:00 +0530 Mon, 08 Feb 2010 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11770 Section 194A applies to interest on enhanced compensation in land acquisition reference proceedings, including interest accrued year by year for tax purposes. Reading section 194A with section 204, the person responsible for deducting tax at source is the authority actually making payment of the interest; in land acquisition matters, that role falls on the Land Acquisition Officer or Collector, not the executing court. Because the court is not the deducting person, it is not required to deposit tax by challan, issue deduction certificates, file returns, or retain an estimated tax amount for voucher-based recovery. Case-Laws Income Tax Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11770