Enter the award — see which rupees are taxed, whether the 194LA TDS comes back and by when, and print a signed position note.

v1.3 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

Land acquisition compensation — taxable or exempt?

by CA Karan Gupta

Enter the award — see which rupees are taxed, whether the 194LA TDS comes back and by when, and print a signed position note.

Last statutory update: 4 Nov 2026 — v1.3 — first publication 2026-11-04.

Statutory context

s.96 RFCTLARR Act 2013; CBDT Circular 36/2016; Schedule III entry 38C (Finance Act 2026); s.10(37) / s.2(14)(iii) of the 1961 Act and s.2(22)(iii) of the 2025 Act; s.56(2)(viii)/57(iv) (ss.92(2)(i)/93(1)(f)); s.194LA (s.393 Table Sl. 3(iii)); s.119(2)(b) with CBDT Circular 11/2024; *Sanjay Kumar Baid* (CG HC 2025), *Mahender Pal Narang* (P&H), *Ghanshyam (HUF)* (SC); MoRTH circular of 30 Mar 2026.

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