https://www.taxtmi.com/caselaws?id=439048 Compensation awarded under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is not subject to tax deduction at source under Section 194LA of the Income-tax Act where Section 96 applies. The statutory scheme treats awards under the 2013 Act as exempt from income tax, and the second proviso to Section 194LA excludes such payments from withholding. The exception is limited to Section 46 private purchase arrangements, not compensation paid under an acquisition award. On that footing, deduction at source is impermissible and the compensation is payable without TDS. en-us Wed, 31 May 2023 00:00:00 +0530 Thu, 15 Jun 2023 08:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439048 Compensation awarded under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is not subject to tax deduction at source under Section 194LA of the Income-tax Act where Section 96 applies. The statutory scheme treats awards under the 2013 Act as exempt from income tax, and the second proviso to Section 194LA excludes such payments from withholding. The exception is limited to Section 46 private purchase arrangements, not compensation paid under an acquisition award. On that footing, deduction at source is impermissible and the compensation is payable without TDS. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439048