Assessee sold an agricultural land and purchaser deducted TDS on sale consideration at rate of 1 per cent. Assessee claimed credit of TDS-However, Assessing Officer denied same on account of mismatch of corresponding income as assessee had not shown corresponding receipts as exempt income in return  It was noted that section 194IA applied to immovable property other than agricultural land. Assessing Officer had not taken into consideration agricultural income shown in schedule exempt income. CIT(A) up held the order of the Assessing Officer. On appeal the Tribunal held that since TDS was not required to be deducted by purchaser, Assessing Officer was to be directed to give credit for entire TDS claimed as appearing in Form 26AS and claimed by assessee in return. (AY. 2023-24)