TMI BlogSection 194LA - Payment of compensation on compulsory acquisition of any immovable property (other than agricultural land)X X X X Extracts X X X X X X X X Extracts X X X X ..... ponsible for paying to a resident any sum, being in the nature of compensation or the enhanced compen sation under any law for the time being in force, of any immovable property (other than agricultur al land), shall deduct income-tax thereon. Time of Deduction At the time of payment of such sum in cash or by cheque or by any other mode Rate of TDS 10% of such compensation amount. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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