Amount of TDS deductibility

[Guest]

Please advise the scope of Building & Other Construction Workers Welfare Cess Act in respect of Delhi, UP, Haryana and Rajasthan States. What amount of TDS is required to be deducted on which amount and where to be deposited.

[Rama Krishana]

Regarding local taxes, you need to approach the consultants dealing with the issues.

AI Summary

Building and Other Construction Workers Welfare Cess scope unclear; consult local tax advisers for TDS treatment and deposit. Query on the scope of the Building and Other Construction Workers Welfare Cess in Delhi, UP, Haryana and Rajasthan seeking whether the cess attracts TDS, the taxable base, applicable deduction rate and where to deposit withheld sums. The reply provided no substantive guidance and directed the enquirer to consult local tax consultants for advice on local tax treatment and deposit procedures.