Tds on work contract tax

This query is : Resolved

ashish (Querist)
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05 May 2017 Dear sir,

We are a section 8 company, we give civil contract to contractor for construction and civil work at Noida Uttar Pradesh the total cost of contract is Amount Rs. 6 lakh around including labour and material.

1) My question is should we deduct WCT TDS if yes then what rate.
2) our head office is in delhi and branch office is in uttar pradesh, and the construction work will be in noida ( branch office) then from where we need to get Tan number ( sales tax ) from delhi and uttar pradesh.

CA Shubhanshu Jain

CA Shubhanshu Jain (Expert)
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05 May 2017 1. Yes TDS should be deducted on same and TDS should be deducted under section 194C @2%.

2. If any sale/ purchase is also carried out from head office then TIN number is to be taken both in delhi as well as in UP. and TAN number is for TDS