TMI BlogTDS u/s 194LA - tds on market value of Development Right’s Certificate (DRC) - the Hon’ble High Court...TDS u/s 194LA - tds on market value of Development Right’s Certificate (DRC) - the Hon’ble High Court held that the provisions of section 194LA of the Act are not attracted to a case of issue of DRCs by the BBMP for acquisition of land and therefore the assessee cannot be considered as an assessee in default under section 201(1) of the Act. - the provisions of section 194CA of the Act are not applicable / attracted in the facts and circumstances of the case - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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