https://www.taxtmi.com/article/detailed?id=5311 Section 13 requires deduction of tax at source on total payments for works contracts where annual payments to a dealer exceed the statutory threshold, prescribes rates and exemptions, and mandates deposit and certification procedures. Rule 9 prescribes deposit deadlines, prescribed forms for certificates and statements, and procedural steps for adjustment or refund by the assessing authority; defaults attract interest and full-recovery treatment under the Act. en-us Tue, 08 Oct 2013 05:24:44 +0530 Tue, 08 Oct 2013 05:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5311 Section 13 requires deduction of tax at source on total payments for works contracts where annual payments to a dealer exceed the statutory threshold, prescribes rates and exemptions, and mandates deposit and certification procedures. Rule 9 prescribes deposit deadlines, prescribed forms for certificates and statements, and procedural steps for adjustment or refund by the assessing authority; defaults attract interest and full-recovery treatment under the Act. Articles Value Added Tax - VAT and CST Tue, 08 Oct 2013 05:24:44 +0530 https://www.taxtmi.com/article/detailed?id=5311