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
- TDS Under Section 194 J
- 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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