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 2988 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 1926 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 398283 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 34920 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 56472 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 1095 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 2859 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 13787 Views 0 comment Print


TDS Rate Chart for Financial Year 2020-21

June 1, 2020 580146 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 1003557 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 146778 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 […]

TDS under Section 194LB, 194LBA, 194LBB and 194LBC

August 2, 2019 94785 Views 2 comments Print

Article covers TDS provisions under Section  under Section 194LB – Income by way of interest from Infrastructure Debt Fund,Section 194LBA – Certain Income from units of business trust, Section 194LBB – Income in respect of units of the investment fund and Section 194LBC – Income in respect of investment in securitization trust. Section 194LB – […]

Section 194LA: Payment of Compensation on acquisition of certain immovable property

July 31, 2019 111579 Views 4 comments Print

Section 194LA: Payment of Compensation on acquisition of certain immovable property With effect from 1st October 2004, new section 194LA was inserted into the Income Tax Act, 1961. Section 194LA relates to the TDS provisions applicable on the payment of compensation at the time of acquisition of certain type of immovable property. The present article […]

TDS Rate Chart for the FY-2019-2020

April 19, 2019 58296 Views 2 comments Print

TDS Rate Chart for the Financial Year (FY) -2019-2020 / TDS Rate Chart for the Assessment Year (AY) -2020-2021. Article Prescribes Nature of Payment on which TDS is deductible, Section under which TDS is deductible, Basic amount per annum on which TDS is not deductible, TDS rate if PAN is not deductible. TDS rates are […]

No TDS on Land Acquisition from Illegal Occupants by MMRDA

November 5, 2018 2859 Views 0 comment Print

CIT (TDS) Vs M/s Mumbai Metropolitan Regional (Bombay High Court) Section 194LA of the I.T.Act, 1961 inter alia deals with payment of compensation on acquisition of certain immovable property. Section 194LA of the I.T.Act, 1961 was brought into force with effect from 1st October, 2004. Section 194L of the I.T.Act, 1961 deals with payment of […]

Don’t Take TDS Lightly

July 24, 2018 43276 Views 30 comments Print

Nowadays delay in payment of TDS and in TDS return Filing makes an assessee liable to Late Payment Interest, Late Payment Penalty, Late Filing Fees, Late Filing Penalty and Further makes him liable to prosecution under the provision of the Income Tax Act, 1961.

TDS Rates Chart for FY 2017-18 / AY 2018-19

February 18, 2017 2168535 Views 43 comments Print

TDS Rates Chart for Financial Year 2017-18/ Assessment Year 2018-19 vide Finance Act 2017 i.e Budget 2017-18. We have updated the TDS rate chart considering the amendments made by Finance Act, 2017.

TDS Rates Chart for FY 2016-17 / AY 2017-18

May 23, 2016 925369 Views 14 comments Print

TDS Rate Chart: TDS/TCS Rates Chart for Financial Year 2016-17/ Assessment Year 2017-18 vide Finance Act 2016 i.e Budget 2016-17.

Sponsored
Sponsored
Search Post by Date
May 2025
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031