Court Urges Simplified Process by Applying Section 96 to Prevent Unnecessary Tax Deductions for Landowners u/s 194LA.

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....TDS u/s 194LA - There is no use in giving effect to the provisions of Section 96 of the 2013 Act by first asking the Land Acquisition authority to deduct tax under Section 194LA and then driving the poor land losers from pillar to post to get a refund of the amount from the Income Tax Department - HC....