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TDS on works contract tax

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(Querist)
12 January 2010 pls can you explain when tax on works contract tax is apllicable.
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Simply_Shailesh

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Simply_Shailesh (Expert)
12 January 2010 Work contract is liable to TDS when total work contract payment increase Rs. 50,000/- and also when any individual payment is made above Rs. 20,000/-
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Murtaza I Bhagat

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Murtaza I Bhagat (Expert)
12 January 2010 yes agree rs.20,000/- on payment & rs. 50,000 p.a on accural basis
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