Section 194A of the Income Tax Act, 1961 — TDS — According to clause (a) of section 145A the interest received by an assessee on compensation or on enhanced compensation was to be deemed to be the Income of the year in which it was received, that according to section 56(viii) the Income by way of interest compensation or enhanced compensation referred to in clause (b) of section 145A was chargeable to Income Tax under the head income from other sources and that tax was deducted under section 194A on the payment of interest other than interest on securities, thus, the amount in question was additional compensation paid under section 23(1A) of land acquisition act, 1894 and not liable  to deduction of tax under section 194A — Commissioner of Income tax vs. Dedicated Freight Corridor Corporation Ltd [2018] 408 ITR 380 (P&H)