https://www.taxtmi.com/highlights?id=103333 Compensation payable to land losers under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is not subject to income-tax deduction or payment. Tax deducted at source from such compensation is refundable. Where a refund claim is affected by non-filing of the return or delay, the prescribed condonation application and return must be filed to enable processing of the refund. The stated position treats the statutory land-acquisition compensation as outside the scope of taxable income for TDS purposes. en-us Wed, 02 Sep 2026 08:30:15 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103333 Compensation payable to land losers under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is not subject to income-tax deduction or payment. Tax deducted at source from such compensation is refundable. Where a refund claim is affected by non-filing of the return or delay, the prescribed condonation application and return must be filed to enable processing of the refund. The stated position treats the statutory land-acquisition compensation as outside the scope of taxable income for TDS purposes. Highlights Income Tax Wed, 02 Sep 2026 08:30:15 +0530 https://www.taxtmi.com/highlights?id=103333