https://www.taxtmi.com/forum/issue?id=3792 WCT and related withholding apply to the gross total project value of an indivisible turnkey lump sum contract - the invoice value inclusive of material, labour and coordination fee. If the contract is split into separate supply, labour and coordination contracts, WCT would not be attracted on the supply component. The respondent did not definitively answer the Income Tax Act TDS question on whether TDS at the stated rate applies to labour and/or material. en-us Wed, 08 Feb 2012 11:09:26 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3792 WCT and related withholding apply to the gross total project value of an indivisible turnkey lump sum contract - the invoice value inclusive of material, labour and coordination fee. If the contract is split into separate supply, labour and coordination contracts, WCT would not be attracted on the supply component. The respondent did not definitively answer the Income Tax Act TDS question on whether TDS at the stated rate applies to labour and/or material. Discussion-Forum Income Tax Wed, 08 Feb 2012 11:09:26 +0530 https://www.taxtmi.com/forum/issue?id=3792