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    <title>Section 393(4); Table [For No deduction at source] - Transfer of certain Immovable property other than Agricultural Land</title>
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    <description>No deduction of tax at source applies to compensation or enhanced compensation for acquisition of certain immovable property otherwise covered by section 393(1), Table Sl. No. 3(iii), where the income arises under an award or agreement exempt from income tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. The payment must be covered compensation payable under an award or agreement enjoying that exemption.</description>
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      <description>No deduction of tax at source applies to compensation or enhanced compensation for acquisition of certain immovable property otherwise covered by section 393(1), Table Sl. No. 3(iii), where the income arises under an award or agreement exempt from income tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. The payment must be covered compensation payable under an award or agreement enjoying that exemption.</description>
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