Sir,
As per Section 36A of DVAT Act, TDS to be deducted by the purchasing dealer in case of work contract. This section specifies the category of dedicator who are liable for deducting tax. This section implies that every person other then an individual or HUF responsible for deducting tax. I want to know that whether a proprietary concern cover under an individual or not. If it will cover then there is no need for deducting tax but if not covered it will have to deduct tax. Please clarify.
Parveen Arora
Clarification Sought on TDS Applicability for Proprietary Firms Under Section 36A of DVAT Act for Work Contracts A user inquired about the applicability of tax deduction at source (TDS) under Section 36A of the Delhi Value Added Tax (DVAT) Act for proprietary concerns involved in work contracts. The query sought clarification on whether a proprietary concern is considered an individual, which would exempt it from TDS obligations. A response indicated that while the DVAT Act does not explicitly define 'individual,' a proprietary firm might be treated as such. It was suggested to seek further clarification from the appropriate department. (AI Summary)
TaxTMI 
TaxTMI 
