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2010 (6) TMI 661 - HC - Income TaxDeduction Tax (TDS) u/s 194LA - The petitioner is aggrieved of the deduction of 10 per cent of the compensation deposited by the requisitioning authority in the Land Acquisition Court towards the income-tax, which according to the petitioner is not permissible to be deducted, the land in question being an ‘agricultural land’ and is clearly excluded from the provisions of deduction of tax under s. 194LA of the IT Act. – held that:- , it is for the petitioner to approach the IT authorities by filing necessary proceedings and to get necessary certificates with regard to the nature and character of the land concerned and to have it produced before the concerned authority. Once the petitioner produces the certificate as to the nature of the property showing it as an agricultural land as contended, the Sub Court shall consider the same and appropriate orders shall be passed on Ext. P2 cheque application. If the amount has already been parted with and deposited with the IT Department, it will be open to the petitioner to submit such certificate before the IT authority, to get necessary refund.
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