TDS Section 194LA — Compulsory acquisition of immovable property
FY 2025-26 · Rate 10%
What does this section cover?
TDS on compensation paid for compulsory acquisition of immovable property (land/building) under any law.
Why this section: Compensation under land acquisition laws (NHAI, state PWD, etc.) above ₹5L per FY attracts 10% TDS.
Key facts
- Threshold
- ₹5,00,000 aggregate per FY
- Applicable for
- FY 2025-26
- Who deducts
- Government / acquiring authority
- Paid to
- Property owner
- Statutory source
- Section 194LA, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194LA is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
Need a different section?
Describe the payment in plain English — “rent of plant”, “senior citizen interest”, “NRI dividend” — and the matcher will surface the right section.
Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.