05 July 2011
Mr Author, If the contracor is liable for registration,i.e. if he is doing works involving transfer of property,he should register,file returns and adjust the TDS. If he is not liable to register i.e. a labour contractor,then he should file an application to the office where the TDS amount has been deposited,proove that he is not liable to be registered by showing the bills ageement etc. and claim refund. MJK