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)

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.