https://www.taxtmi.com/manuals?id=8014 Agricultural land under the Income-tax Act, 2025 is defined for specified TDS/TCS entries by reference to whether the land is situated in areas covered by section 2(22)(iii). Under the Income-tax Act, 1961, transfer-related withholding excludes agricultural land situated in areas specified in section 2(14)(iii)(a) and (b), whereas compensation-related withholding includes such land. These definitions determine the relevant withholding treatment of land in specified areas. en-us Thu, 20 Aug 2026 10:36:47 +0530 Thu, 20 Aug 2026 10:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8014 Agricultural land under the Income-tax Act, 2025 is defined for specified TDS/TCS entries by reference to whether the land is situated in areas covered by section 2(22)(iii). Under the Income-tax Act, 1961, transfer-related withholding excludes agricultural land situated in areas specified in section 2(14)(iii)(a) and (b), whereas compensation-related withholding includes such land. These definitions determine the relevant withholding treatment of land in specified areas. Manuals Income Tax Thu, 20 Aug 2026 10:36:47 +0530 https://www.taxtmi.com/manuals?id=8014