https://www.taxtmi.com/caselaws?id=380551 Compensation for compulsory acquisition under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is stated to be exempt from income tax under section 96, except where the award or agreement falls under section 46. The text further explains that, because the exemption applies, section 194LA does not permit deduction of tax at source from such compensation, and the second proviso makes that position express. It also notes that amounts wrongly deducted were directed to be refunded, with interest where applicable. en-us Thu, 16 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380551 Compensation for compulsory acquisition under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is stated to be exempt from income tax under section 96, except where the award or agreement falls under section 46. The text further explains that, because the exemption applies, section 194LA does not permit deduction of tax at source from such compensation, and the second proviso makes that position express. It also notes that amounts wrongly deducted were directed to be refunded, with interest where applicable. Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380551