TDS not deductible on amount of compensation paid under award/agreement

Seema Jagdish Patil Vs National Hi-Speed Rail Corporation Ltd. (Bombay High Court) Section 96 read with Section 46 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 specifically exempts payment of income tax on an amount of compensation paid under the award and/or agreement. Accordingly, TDS not deductible. Facts- The main issue in the matter is that the petitioner assails an action on the part of the respondent No.1, the National Hi-Speed Rail Corporation Ltd., in deducting income tax at source from the compensation paid to the p...