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TDS is to be deducted under DVAT in case amount paid is more than 20000

At the time of Payment or

credit which ever is earlier

Note:-    No TDS on advance payment made to the contractor or sub-contractor.

Rate of TDS

  • In case of Payment to Registered Contractor-4%
  • In case of Payment to Unregistered Contractor-6%


Procedure to be followed by Deductor (Contractee) deducting TDS

  • He has to get himself registered under DVAT as TAN Holder(Tax Deduction Account No Holder) in FormDVAT 44
  • He has to deduct TDS on bill or payment which ever is earlier  and deposit by 15th  of Next Month
  • For Depositing Tax, he has to use
  • In case of Late Payment 15% p.a Interest is applicable
  • He has to fill TDS Return under DVAT in form  DVAT 48
  • Penaly for late filing of TDS Return is 200 per day


TDS Certificates

  1. He has to issue Certificate to Deductor in  Form  DVAT 43


How many Copies of TDS Certificates to be issued?

View Answer

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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.