S. 194IC : Deduction at source-Payment under specified agreement Compensation received on Acquisition of Land for Public Project under an agreement-Award-Assessee not specific person under Section 46-Compensation received not liable to Deduction of tax at source-Deductor to file correction statement of Tax Deducted-Department to process statement-Tax Deducted at source to be refunded [S. 139, 194LA, 199, 200(3), 200A(d), 237, Rule 37BA(3)(i), Right to Fair Compensation and Transparency in land Acquisition, Rehabilitation and Resettlement Act, 2013 S. 46, 96, Art. 226]