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We know that TDS is deducted as per Income tax Act

On Construction Work, TDS is normally deducted under Section 194C @ 1%,2%)


Apart from this, There is TDS to be deducted under VAT also


Hence ,for bill of Conractor,the contractee deducts 2 types of TDS

  1. TDS Under Section 194 J
  2. TDS Under Works Contract Act

Note:-Rates of TDS in Income Tax are same throughout India

But Rates of TDS under Work Contract Act is different from state to state

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.