TDS in WCT

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