Compulsory acquisition of non - agri land by nhai

If aquired under The RFCTLARR Act which came into effect from 1st January, 2014....... No tax liability, but if aquired under The Land aquisition act, 1984...... it will be taxable under capital gains.....

thank you so much sir 

i also wanted to know if tuition fees paid by assesee on behalf of his sister (Assessee is legal gaurdian) and interest on educaitonal laon of sister - whether deduction can be claimed by him ?

is there any circular in this regard? since nothing is specified regarding compoulsory aquistion  of non - agri land under income tax ?

CIRCULAR NO.36/2016 [F.NO.225/88/2016-ITA.II], DATED 25-10-2016

1. Not clear..... about how he became the legal guardian of his sister........... if legally yes, ....... yes he can avail deduction u/s. 80C.

2. Education loan taken for siblings or other relatives don't qualify for Section 80E benefit.