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Section 194LA - Payment of compensation on compulsory acquisition of any immovable property (other than agricultural land)

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 19 - SEC - 194LA: PAYMENT OF COMPENSATION ON COMPULSORY ACQUISITION OF ANY IMMOVABLE PROPERTY (OTHER THAN AGRICULTURAL LAND) Any person responsible f .....

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Deduction - At the time of payment of such sum in cash or by cheque or by any other mode Rate of TDS - 10% Note: No TDS where amount does not exceed 2,50,000 during a Financial year. No deduction shall be made under this section where such payment is .....

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