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Regarding TDS & WCT

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(Querist)
08 June 2010 Hi.....

Please let me know whether TDS is deducted on Works Contracts iclusive of Service TAx Or exlusive of Service tax

if possible please refer the section of law...



Thanks
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
08 June 2010 TDS is to be deducted on amount inclusive of Service Tax.

The only exception being TDS on rent of Buildings etc. u/s 194I, in view of specific exclusion vide Circular No. 4/2008, dated 28-04-2008.

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