Interest payments under the Land Acquisition Act, 1894--Deduction of tax at source under section 194A of the Income-tax Act, 1961--Authority responsible for deduction--Regarding

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....interest payments awarded by the courts of law in land acquisition cases. At certain places, such deduction was being made by the Land Acquisition Authority who was responsible for paying the compensation (along with interest) to the persons whose land had been acquired under the Land Acquisition Act, while at other places, such deduction was being made by the court of law which awarded the compensation (with interest), after the concerned authority had deposited the entire amount with the court, for payment to the concerned parties in accordance with the decree passed by the court. In the latter case, it is observed that certain courts were seeking assistance of the concerned Income-tax Authorities for effecting tax deduction at source. ....

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.....) Rajesh Chandra, Under Secretary, Central Board of Direct Taxes.                                                                                                               Extract The questi....