Compulsory acquisition of land

Sreevidhya V (396 Points)

14 December 2023  
land compulsorily acquired by govt in 1979. against acquisition assessee went on appeal to district Court and high court and the compensation totally received in August 2022.
in this scenario need help on the following points
1. gross amount 30 lacs. tds under 194la deducted 3 lacs in 2018 on accrual. but since the actual amount received only in aug 2022, assessee showed it under tds carry forward in 2018 and no income declared in 2018. this year cn we bf n file belated return before 31st dec?
2. since this amounts to LTCG, can we claim any expenses incurred in the court during appeal?