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G. Satyanarayanan (Rev. Inspector)     08 April 2011

TDS Deduction Clarification

As per Sec 194LA of Income Tax Act the Land Acquisition Officer has to deduct the TDS from the compensation amount payable to the Land/plot owners whose land/plot were acquired under Land Acquisition.  But in the below mentioned cases LAO could not deduct the TDS.

1.  When a case is referred to court u/s. 18 of Land Acquisition Act and the compensation amount being deposited in Court.

2. When a case is referred to court u/s. 30 of Land Acquisition Act and the compensation amount being deposited in court.

in both the above cases LAO could not able to determine the exact compensation amount and it is the court to decide the share of the compensation, under such circumstance what has to be done as far as TDS is concerned.  Pls provide the case precedence details like judgement etc.,



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