https://www.taxtmi.com/manuals?id=8014 Agricultural land is defined differently for income-tax withholding purposes depending on the relevant transaction. For transfer-of-property withholding, agricultural land in India excludes land in specified urban areas. For compensation on acquisition, agricultural land in India includes land situated in those areas. Under the Income-tax Act, 2025, this distinction applies to the respective TDS/TCS categories, determining the treatment of urban-area agricultural land. en-us Thu, 20 Aug 2026 10:37:00 +0530 Sat, 22 Aug 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8014 Agricultural land is defined differently for income-tax withholding purposes depending on the relevant transaction. For transfer-of-property withholding, agricultural land in India excludes land in specified urban areas. For compensation on acquisition, agricultural land in India includes land situated in those areas. Under the Income-tax Act, 2025, this distinction applies to the respective TDS/TCS categories, determining the treatment of urban-area agricultural land. Manuals Income Tax Thu, 20 Aug 2026 10:37:00 +0530 https://www.taxtmi.com/manuals?id=8014