Sponsored
    Follow Us:

Section 194LA

Latest Articles


Section 194LA TDS Threshold Raised to ₹5 Lakh from 1st April 2025

Income Tax : Finance Bill 2025 increases the TDS threshold for compensation on compulsory acquisition of immovable property under Section 194LA...

February 2, 2025 2937 Views 0 comment Print

TDS Thresholds Rationalized in Finance Bill 2025

Income Tax : Finance Bill 2025 proposes new TDS thresholds for various sections, including interest, dividends, and commissions, effective Apri...

February 2, 2025 1848 Views 0 comment Print

TDS- Section 194IA Payment on transfer of immovable property

Income Tax : Understand Section 194-IA on TDS for property purchases. Learn tax deduction, rates, conditions, and compliance under the Income T...

September 6, 2024 397392 Views 42 comments Print

Tax Treatment on Compulsory Land Acquisition: Rules & Exemptions

Income Tax : Learn about tax implications of land acquisition, including capital gains, TDS, exemptions, and penalties. Understand Section 194L...

October 21, 2023 33945 Views 0 comment Print

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...

July 25, 2023 56412 Views 4 comments Print


Latest Judiciary


Section 194LA TDS not attracted if it is not possible to quantify value in monetary terms

Income Tax : Chief Accounts Officer Vs ITO (ITAT Bangalore) Provisions of section 194LA of the Act would apply only in the case of a compulsory...

July 28, 2021 1083 Views 0 comment Print

No TDS on Land Acquisition from Illegal Occupants by MMRDA

Income Tax : CIT (TDS) Vs M/s Mumbai Metropolitan Regional (Bombay High Court) Section 194LA of the I.T.Act, 1961 inter alia deals with payment...

November 5, 2018 2856 Views 0 comment Print

Compulsory acquisition of Land – Assessee not liable to deduct TDS u/s. 194LA on remittance to Competent Authority

Income Tax : In the present case, the payment to the actual beneficiary is made by the Competent Authority of Metro Railways Kolkata and not by...

April 13, 2013 13757 Views 0 comment Print


Latest Posts in Section 194LA

Section 194LA TDS Threshold Raised to ₹5 Lakh from 1st April 2025

February 2, 2025 2937 Views 0 comment Print

Finance Bill 2025 increases the TDS threshold for compensation on compulsory acquisition of immovable property under Section 194LA to ₹5 lakh, effective April 1, 2025.

TDS Thresholds Rationalized in Finance Bill 2025

February 2, 2025 1848 Views 0 comment Print

Finance Bill 2025 proposes new TDS thresholds for various sections, including interest, dividends, and commissions, effective April 1, 2025.

TDS- Section 194IA Payment on transfer of immovable property

September 6, 2024 397392 Views 42 comments Print

Understand Section 194-IA on TDS for property purchases. Learn tax deduction, rates, conditions, and compliance under the Income Tax Act, 1961.

Tax Treatment on Compulsory Land Acquisition: Rules & Exemptions

October 21, 2023 33945 Views 0 comment Print

Learn about tax implications of land acquisition, including capital gains, TDS, exemptions, and penalties. Understand Section 194LA and Section 10(37).

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

July 25, 2023 56412 Views 4 comments Print

Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Easy-to-understand guide.

TDS Rate Chart for FY 2023-2024 (AY 2024-2025)

February 11, 2023 839991 Views 3 comments Print

TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold Limits. Tax Deduction at Source (TDS) now at 3 crore limit for co-operative societies.

TDS Rate Chart for FY 2022-23 / AY 2023-24 – Updated

June 13, 2022 554301 Views 6 comments Print

Explore the updated Income Tax TDS Rate Chart for FY 2022-23 / AY 2023-24. Comprehensive guide covering TDS rates on various incomes as per the Income-tax Act. Stay informed to ensure accurate tax deductions.

Section 194LA TDS not attracted if it is not possible to quantify value in monetary terms

July 28, 2021 1083 Views 0 comment Print

Chief Accounts Officer Vs ITO (ITAT Bangalore) Provisions of section 194LA of the Act would apply only in the case of a compulsory acquisition and not to a case where lands were surrendered by land owners under section 14B of KTCP Act. Hon’ble High Court also held that since BBMP is not paying consideration for […]

Section 194LA TDS on Payments of Compensation on Acquisition of certain Immovable Property

July 8, 2021 106845 Views 0 comment Print

Analysis of Section 194LA of Income Tax Act, 1961 This section is effective from 1-10-2004 which provides as follows; a. Any person responsible for paying any sum to a resident is required to deduct tax at source; b. The payment must be in the nature of compensation or the enhanced compensation or the consideration or […]

Section 194IA, 194IB & 194LA of Income Tax Act, 1961 In detail

December 1, 2020 112281 Views 1 comment Print

Understanding Section 194IA, 194IB & 194LA of the Income Tax Act, 1961. Learn about the provisions and deductions related to property transfers.

Sponsored
Sponsored
Search Post by Date
April 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930