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

  1. Tax Practical
  2. Practical WCT (Work Contract Tax)
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .