Income Tax Act, 1961 โ Sections 10(37), 45(5), 56(2)(viii), 2(28A) โ Land Acquisition Act, 1894 โ Sections 28, 34 โ Interest on Delayed Compensation for Compulsory Acquisition of Agricultural Land โ Classification and Exemption.
Land Acquisition โ Unutilized Acquired Land โ Disposal โ Government Order dated 22 December 2000 โ Public Purpose Priority โ Auction Cancellation.