May 08, 2026
Submitted By: Shristi Rajput
Circular No.36/2016 Tax liability of the compensation received by the land owners for the land acquired under the right to fair the compensation and transparency of land acquisition , rehabilitation and resettlement
Circular No. 36/2016 clarifies that compensation received by land owners for compulsory acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 is exempt from income tax, subject to prescribed conditions.
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