{"id":1686,"date":"2025-03-13T13:22:00","date_gmt":"2025-03-13T07:52:00","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1686"},"modified":"2025-06-26T15:55:45","modified_gmt":"2025-06-26T10:25:45","slug":"section-194la","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-194la\/","title":{"rendered":"Section 194LA: TDS on Land Acquisition New Limit w.e.f 1st April 2025"},"content":{"rendered":"\n<p>Section 194LA of the Income Tax Act 1961 is a provision that deals with the deduction of Tax Deducted at Source (TDS) on payments made as compensation for compulsory acquisition of certain immovable property.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194LA-1024x538.png\" alt=\"\" class=\"wp-image-1695\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194LA-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194LA-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194LA-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194LA.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#Compulsory_Land_Acquisition_Meaning\" >Compulsory Land Acquisition Meaning<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#Applicability\" >Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#TDS_Rate\" >TDS Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#Threshold_Limit\" >Threshold Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#Due_Date_for_Depositing_TDS\" >Due Date for Depositing TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#Exemptions_us_194LA\" >Exemptions u\/s 194LA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compulsory_Land_Acquisition_Meaning\"><\/span>Compulsory Land Acquisition Meaning<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Compulsory land acquisition refers to the process where the government or private companies or any other acquiring body designated by law acquire private land for public purposes such as infrastructure development, highways, railways, or other national projects or for industrial development.<\/p>\n\n\n\n<p>Here, the landowner receives compensation, but they cannot refuse the acquisition.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability\"><\/span>Applicability<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This section is applicable if any person (including Government Authorities) pays compensation to a resident for the compulsory acquisition of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Land (except agricultural)<\/li>\n\n\n\n<li>Building<\/li>\n\n\n\n<li>Any other immovable property<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Rate\"><\/span>TDS Rate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/\">rate of TDS<\/a><\/strong> is 10% of the amount payable.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rate may increase to 20% if the payee does not provide a PAN.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Threshold_Limit\"><\/span>Threshold Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS is applicable only when the amount paid or credited to the landowner exceeds \u20b92,50,000 in a financial year.<\/p>\n\n\n\n<p>But with effect from the 1st day of April 2025, the threshold amount for requirement of deduction of tax at source u\/s 194LA increased from \u20b92,50,000\/- to \u20b95,00,000\/-.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Due_Date_for_Depositing_TDS\"><\/span>Due Date for Depositing TDS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The deducted TDS must be deposited with the government by the 7th of the following month.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The returns must be filed using Form 26Q.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Once filed the deductor must issue within 15 days of filing the quarterly TDS return Form 16A to the payee as proof of TDS deduction.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemptions_us_194LA\"><\/span>Exemptions u\/s 194LA<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>No TDS if total compensation in a financial year is \u20b95,00,000 or less.<\/p>\n\n\n\n<p>No TDS on agricultural land (as per Section 2(14)) located:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>In rural areas, outside municipal limits.<\/li>\n\n\n\n<li>Where population is below the prescribed limit.<\/li>\n<\/ol>\n\n\n\n<p>If compensation is in respect of award or agreement that is exempted from tax under the Right to Fair Compensation and Transparency in land Acquisition, Rehabilitation and Resettlement Act, 2013.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 194LA is significant for both landowners and entities involved in land acquisition. It is essential for them to be aware of their TDS obligations to ensure compliance with the tax laws. <\/p>\n\n\n\n<p>The provisions aim to streamline the process of tax deduction at the source, enhancing transparency in transactions involving land acquisition.<\/p>\n\n\n\n<div class=\"schema-how-to wp-block-yoast-how-to-block\"><p class=\"schema-how-to-description\"><strong>FAQs<\/strong><\/p> <ol class=\"schema-how-to-steps\"><li class=\"schema-how-to-step\" id=\"how-to-step-1741848513433\"><strong class=\"schema-how-to-step-name\">How is agricultural land defined for exemption u\/s 194LA?<\/strong> <p class=\"schema-how-to-step-text\">Agricultural land refers to land which is used for farming and is exempt if it is located outside municipal limits or in areas where population is below the prescribed threshold.<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1741848526915\"><strong class=\"schema-how-to-step-name\">How is TDS reported for Section 194LA?<\/strong> <p class=\"schema-how-to-step-text\">The deductor must file TDS returns in Form 26Q and issue Form 16A to the payee as proof of TDS deduction.<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1741848620098\"><strong class=\"schema-how-to-step-name\">What happens if TDS is not deducted under Section 194LA?<\/strong> <p class=\"schema-how-to-step-text\">Failure to deduct or deposit TDS can lead to interest, penalties, and disallowance of expenses under the IT Act.<\/p> <\/li><\/ol><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 194LA of the Income Tax Act 1961 is a provision that deals with the deduction of Tax Deducted at [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1695,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Section 194LA: TDS on Land Acquisition New Limit w.e.f 1st April 2025 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Section 194LA deals with the deduction of TDS on payments made as compensation for acquisition of certain immovable property.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194la\/\" \/>\r\n<meta 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