Section 194LA - Payment on acquisition of immovable property (compensation)
IT Act 2025→Section 393, Chapter X
Rate (Individual / HUF)
10%
Rate (Company / Firm)
10%
Threshold limit
₹2,50,000 p.a.
Full worked examples and FAQs for Section 194LA are being compiled. See the complete TDS rate chart for how this section compares to others.
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