06 November 2009
I suppose the query pertains to Maharashtra. If the transaction falls within the purview of WC then WCT is payable. So far as principal contractor is concerned he is not obliged to deduct TDS on the payments to subcontractor. Either the principal contractor or the sub contractor undertakes to discharge the liability under the MVAT in respect of Works Contracts. For the purpose forms 406 to 409 as applicable are provided under MVAT