Query about TDS Refund of 194LA

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Dear Sir,
I am salaried person and filed my ITR for AY 2017-18 on 16/07/2017 and claimed TDS of Rs. 1150/-(TDS u/s 192). However after filing my return I found TDS of Rs. 70720/- (TDS u/s 193). The said TDS was deducted by govt. office on compensation on compulsory agriculture land acquisition. On 15/06/2018 I filed revised return for AY 2017-18 for claiming of TDS of Rs. 70720/-. Further I received communication from CPC Bengaluru regarding proposed adjustment u/s 143(1)(a) which states that “There is inconsistency between other source income in return and Form 26AS”.
To said proposed adjustment I replied that “The receipt is Rs. 707200/- interest on enhanced compensation for compulsory land acquisition by govt. for irrigation purpose” but actually the said amount is a compensation for compulsory acquisition of agriculture land by govt. & not an interest. Further, I received intimation u/s 143(1) in which they send demand notice instead of refund of TDS.
After receiving the demand notice I send letter to concerned govt. office who deducted the TDS of Rs. 70720/- and requested them to change the section of TDS from 193 to 194LA because the amount received from that office is actually a compensation for compulsory acquisition of agriculture land by govt. & not an interest. The govt. office changed section of TDS as 194LA.
Now my question is how to claim refund of TDS of Rs. 70720/- deducted u/s 194LA. Should I file revised return or should I send rectification request, please guide.
Replies (3)

FIrst check your 26AS and confirm that the section has been changed to 194LA. Then do rectification request. Revise Return is not possible for the mentioned AY now, hence go for rectification.

FIrst check your 26AS and confirm that the section has been changed to 194LA. Then do rectification request. Revise Return is not possible for the mentioned AY now, hence go for rectification.

Thank You Sir.


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