Скачать или смотреть TDS on Land Acquisition & Life Insurance Explained 🔍

🎯 Unlock TDS Sections 194LA & 194DA in Just 60 Seconds!

Welcome to [Your Channel Name], your go‑to destination for CA Inter concepts, simplified and explained clearly! In this YouTube Short, we break down:

✅ Section 194LA – TDS on compensation for land acquisition

✅ Section 194DA – TDS on life insurance proceeds


If you're preparing for CA Inter or just want to understand how these crucial tax provisions work in real life, this short tutorial is perfect for you!


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📌 What You’ll Learn

1. Section 194LA – TDS on Land Acquisition

Applies to: Compensation for compulsory acquisition of immovable property (other than agricultural land).

Deductor: Government or any authority/person making the payment.

Threshold: ₹250,000 per financial year.

TDS Rate: 10% when PAN is furnished; 20% without valid PAN.

Example: If govt pays ₹300,000 as compensation and PAN is correct → TDS = 10% of ₹300,000 = ₹30,000. If PAN is missing → ₹60,000.

Understand how legal compliance and PAN documentation impacts the final TDS amount.


2. Section 194DA – TDS on Life Insurance Proceeds

Applies to: Maturity proceeds of a life insurance policy (except policies exempt under Section 10(10D)).

Deductor: Life insurance company paying maturity.

Threshold: Above ₹100,000.

TDS Rate: 5% when PAN is available; 20% if PAN is missing.

Example: Policy matures at ₹150,000 → TDS at 5% = ₹7,500 (or ₹30,000 without PAN).

Learn why PAN accuracy and policy exemptions are crucial for minimizing TDS on maturity benefits.



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🧠 Why These Sections Matter for CA Inter Students & Tax Filers

📘 Exam-Relevance: These topics often appear in CA Inter Taxation papers—so getting them right can boost your score.

💼 Real-World Use: Many clients claim compensation for land acquisition or receive payouts from life insurance—know how TDS applies.

⚠️ Common Pitfalls:

Not furnishing PAN → automatic higher TDS

Misunderstanding thresholds → incorrect TDS deductions

Wrong classification of compensation or proceeds → misc expln




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📝 Key Points in Bullet Form

Section Coverage Deductor Threshold TDS Rate with PAN Without PAN

194LA Compulsory land acquisition compensation Govt/authority/person ₹250,000 10% 20%
194DA Maturity proceeds (non-10(10D)) life policy Insurance company ₹100,000 5% 20%


✅ Learn limits and deductions simply

✅ Avoid penalties and legal issues

✅ Stay exam‑ready and compliant



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🎥 More Quick & Clear CA Inter Tutorials

Check out these related short videos on my channel:

1. TDS Section 194C / 194H / 194I


2. Section 10(10D) Exemption Explained


3. PAN vs. TAN: Importance in TDS


4. TDS Return Filing Steps in 2 Min



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📚 Resources & References

Income Tax Act, Sections 194LA & 194DA

Official notes and circulars (govt. websites)

CA Inter study material and case study examples



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