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Section 194LA

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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 8469 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 52863 Views 4 comments Print

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

Income Tax : TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold L...

February 11, 2023 805404 Views 3 comments Print

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

Income Tax : Explore the updated Income Tax TDS Rate Chart for FY 2022-23 / AY 2023-24. Comprehensive guide covering TDS rates on various incom...

June 13, 2022 553647 Views 6 comments Print

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

Income Tax : Analysis of Section 194LA of Income Tax Act, 1961 This section is effective from 1-10-2004 which provides as follows; a. Any perso...

July 8, 2021 97770 Views 0 comment 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 951 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 2706 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 13607 Views 0 comment Print


Latest Posts in Section 194LA

Tax Treatment on Compulsory Land Acquisition: Rules & Exemptions

October 21, 2023 8469 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 52863 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 805404 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 553647 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 951 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 97770 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 95571 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.

TDS Rate Chart for Financial Year 2020-21

June 1, 2020 579468 Views 11 comments Print

Simple TDS Rate Chart for Financial Year 2020-21 –  Applicable from 14th May 2020 Kindly Note amended rates are been given on the basis of PIB Notification dated 13.05.2020 and on the date of Publication of this post no notification in this regard is been notified by the CBDT. Press release can be accessed at […]

TDS Rate Chart for FY 2020-21 / AY 2021-22 – Updated

May 14, 2020 1001538 Views 33 comments Print

TDS Rate Chart For Assessment year 2021-22 /Financial Year 2020-21 As we all are aware that yesterday our Honourable Finance Minister has conducted press release. In that press release she declared that The TDS rates for all non-salaried payment to residents, and tax collected at source rate will be reduced by 25 percent of the […]

TDS Rate Chart for AY 2020-21/FY 2019-20

September 17, 2019 146694 Views 4 comments Print

TDS Rate Chart or TDS Rate Table For Assessment year 2020-21 (AY) / Financial Year (FY) 2019-20 In the case of a person other than a company (Resident and Non-Resident) i.e. Individual, HUF, BOI, AOP, Artificial Judicial Persons. Partnership Firm (Including LLP) and for domestic company and Foreign Companies. TDS Rates are after considering the […]

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