Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
ITA.II division, North Block, New Delhi,
Circular No. 36/2016
Dated: 25th of October, 2016
Subject:Taxability of the compensation received by the land owners for the land acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (RFCTLAAR Act)-reg.-
Under the existing provisions of the Income-tax Act, 1961 (The Act),
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Notification No : 36/2016Published in Income Tax