FAQs: TDS Provisions under Gujarat VAT Laws

December 7, 2009
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1 min read

The Gujarat VAT Amendment Act of 2009 has introduced a new provision for obtaining Tax Deduction Account Number (TDN) by the person who awards works contracts exceeding Rs.1 crore. Let us revisit the provisions of TDS on Works Contracts under the Gujarat VAT laws through the following FAQs:

1. Who is liable for tax deduction?

A person who awards “specified works contract

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