How to claim TDS deducted U/S 194LA

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I received compensation against land acquired by the NHAI and tds was deducted U/S 194LA.
Kindly help me in the matter and please suggest measure as how to claim the TDS?
Thanks.
Replies (5)

To claim the Refund of TDS you are required to file the income tax return. In income tax return you can claim your TDS. Refund will be granted after adjusting tax liability, if any.

Basically I want to know whether the compensation allowed by the Government for Compulsory Aquisition of property is exempt or not and if it is exempted, then which ITR to be filed and where to show such receipt in ITR..?
thanks
Capital gains arising on compulsory acquisition of agricultural land is exempt under section 10(37).

But as your compulsorily aquired property is not a agriculture land, So, it's taxable under head Capital Gain.

You can claim Exemption by investing amount as per provision of act in specified assets.

Which ITR required to be filed is depends on your other income like if you have any salary income, rent income, business Income, interest income ect.
Kindly some one please suggest if the compensation received against compulsory land acquisition and tds deducted u/s 194LA, is exempt from income tax. And please suggest if Section 96 of RFCTLARR Act 2013 is applicable in my case above? Please also reffer IT Circular No. 36/2016 dt. 25.08.2016.
Thanks

What about your case. tds refund or not


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