TDS deduction u/s 194 LA

This discussion addresses concerns regarding TDS deduction under Section 194 LA on compensation received for land acquisition. The user received payment from Coal India Ltd and had 10% TDS deducted, questioning if this income is exempt. Advice suggests that only capital gains from compulsory acquisition of agricultural land are exempt, and other cases, including rehabilitation and resettlement payments, are taxable. The user is seeking guidance on which ITR form to use (likely ITR-2) and how to correctly report this income and the TDS deducted.