is TDS on behalf of work contract tax applicable to contract in which work is executed outside the state.?



if the contract is awarded for fabrication and modification of a furnace which is used in orissa to a party outside orissa. TDS (work contract tax ) is applicable to this tanscation.

is TDS on behalf of work contract tax applicable to contract in which work is executed outside the state.?
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2 Replies to “is TDS on behalf of work contract tax applicable to contract in which work is executed outside the state.?”


  1. TDS is different and Works Contract tax is different.

    TDS comes under Income Tax purview and Works Contract Tax comes under Commercial Taxes purview. There is no question whether inside any state or outside any state.

    Both are applicable for the nature of works under taken on clause including materials.The proportions may be varied according to the definitions.





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