Tds deduct u/s 194la which returns need to filed

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 December 2015 tds deducted u/s 194LA assessee payment received two time from M/S DEDICATED FREIGHT COPPIDOR CORPORATION OF INDIA LTD/DRO COMPETENT AUTHORITY.
WHICH ITR IS APPLICABLE TO ASSESSEE. ASSESSEE NOT EARN TAXABLE INCOME. ASSESSEE WANT FILE RETURN ONLY TDS REFUND.
WHAT IS SOURCE INCOME SHOW AND WHICH ITR IS APPLICABLE for assessee.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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15 December 2015 you can file ITR-2. Claim Refund accordingly.

Querist : Anonymous

Querist : Anonymous (Querist)

15 December 2015 Thanks Kaviraja G
but in the ITR 2. where is show income detail
which column i am file
please specify column name

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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27 July 2025 For TDS deducted under **Section 194LA** (which is on compensation for compulsory acquisition of immovable property), here’s how you can file your return and show the income:

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### Which ITR to file?

* You should file **ITR-2** as suggested, since you do not have business income or income from profession.

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### Where to show the income and TDS in ITR-2?

1. **Income from Capital Gains**:

* Section 194LA payments are typically compensation for acquisition of property which is treated as **Capital Gains** income.
* In ITR-2, you should show the **Capital Gains** under **Schedule CG**.
* Fill the **nature of capital gains** as **Long Term Capital Gains** or **Short Term Capital Gains** depending on holding period.

2. **TDS Details**:

* Fill the TDS deducted under **Schedule TDS**.
* Enter the details of deductor (M/s Dedicated Freight Corridor Corporation or Competent Authority), TDS amount, and TAN.

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### Steps in ITR-2:

* Go to **Schedule CG** → Enter compensation received under **Capital Gains**.
* Go to **Schedule TDS** → Enter TDS deducted details.
* File the return for the year in which TDS is deducted and claim refund of excess TDS if no taxable income exists.

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### Summary

| What to show | Where in ITR-2 |
| ------------------- | --------------------------- |
| Compensation income | Schedule CG (Capital Gains) |
| TDS deducted | Schedule TDS |

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If you want, I can help with a sample entry or guide you step-by-step to fill the return. Would you like that?

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