TDS

1. TDs is applicable, but tax liability NIL for agricultural land.

2. Simply file ITR for the corresponding year; if TDS is more than tax liability, refund will be automatically processed.

should I claim for TDS refund? and what is percentage of TDS deduction??

Tds has already been deducted by Government, and paid the amount after deduction of 10%.

You just file ITR, check tax liability, fill in the TDS deducted details, the utility itself will calculate the amount of refund payable.

there is no other income source rather than nominal agriculture income and compensation.

Sir I got may answers that says TDS is not deductible in transfer/compulsory aquisition of Agriculture Rural Land

So, whatever it may be, you can show agricultural income as exempt income. and the capital gains of the compulsory aquisition of the Rural agriculture land also as exempt income.

"Sir I got may answers that says TDS is not deductible in transfer/compulsory aquisition of Agriculture Rural Land"

Yes, I too agree, but can you challange Government for deducting TDS?

Go ahead. I prefer to go for refund rather than challeging the district administration.

ok sir thanks a lot.

Dhirajlal has correctly advised you on various issues as TDS would be deducted and you can claim refund as the income will not be taxable. However The land has to be used for more than three years for agricuultural purposes. You can have a look at this judgment to understand this aspect

https://www.itrtoday.com/no-capital-gains-tax-exemption-under-section-1037-if-no-agriculture-activity-carried-out/