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Section 393(4); Table [For No deduction at source] - Transfer of certain Immovable property other than Agricultural Land

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Full Text of the Document

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.... Section 194LA of the Income-tax Act, 1961. Sl. No. TDS Provision Condition for No Deduction 3 Compensation on acquisition of certain immovable property referred to in Section 393(1) [Table: Sl. No. 3(iii)] Income by way of any award or agreement which has been exempted from levy of income-tax under section 96 of the Right to Fair Compensation and Transparency i....