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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

TDS liability u/s 194LA - payments in lieu of the agriculture ...

Income Tax

September 3, 2015

TDS liability u/s 194LA - payments in lieu of the agriculture land acquired by JDA for carrying out its development plans - Barani land is a type of agricultural land which is clearly evident from Revenue regulations and record - No TDS - AT

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  1. Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC

  2. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  3. TDS u/s 194LA - assessee is entitled to establish in the assessment proceedings whether the land is agricultural land or not. - HC

  4. TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

  5. S. 194LA does not determine the tax liability but it merely requires TDS while making payment of Interest on compensation, Constitutional validity upheld - HC

  6. S. 194LA does not determine the tax liability but it merely requires TDS while making payment of Interest on compensation, Constitutional validity upheld - HC

  7. LTCG - Purchase of agriculture land – benefit of section 54F of the Act – There is no prohibition regarding construction of a residential house on agriculture land - AT

  8. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  9. Deduction for TDS u/s 194LA on Compensation u/s 28 of Land acquisition Act - compensation being the value of agricultural land, the exclusion as provided shall be...

  10. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

 

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