Section 194LA TDS on Land Acquisition Compensation (2026): 10% Rate, Rs 5 Lakh Threshold & Section 393 Explained
Section 194LA requires 10% TDS on compensation for compulsory acquisition of land or buildings (other than agricultural land) above Rs 5 lakh in a year. This guide explains the rate, threshold, exemptions, Form 26Q and how to claim your refund.