https://www.taxtmi.com/forum/issue?id=106555 Section 36A of the DVAT Act requires certain purchasers to deduct tax at source for work contracts, excluding individuals and HUFs from the class of deductors; a proprietary concern may be regarded as an Individual under the Act, but formal departmental clarification is recommended because the statutory definitions do not explicitly address a proprietorship's status. en-us Tue, 25 Feb 2014 20:00:12 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106555 Section 36A of the DVAT Act requires certain purchasers to deduct tax at source for work contracts, excluding individuals and HUFs from the class of deductors; a proprietary concern may be regarded as an Individual under the Act, but formal departmental clarification is recommended because the statutory definitions do not explicitly address a proprietorship's status. Discussion-Forum VAT / Sales Tax Tue, 25 Feb 2014 20:00:12 +0530 https://www.taxtmi.com/forum/issue?id=106555