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    <title>TDS for the works contract tax liability under TN VAT act</title>
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    <description>Section 13 requires deduction of tax at source on total payment for works contracts exceeding the annual threshold, prescribes rates and exclusions, mandates deposit of deducted sums, issuance of prescribed certificates and adjustment of deposited amounts against the dealer&#039;s tax liability; Rule 9 prescribes the deposit due date and Forms R, S and T for statement, certificate of no liability/payment and certificate of deduction respectively.</description>
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      <title>TDS for the works contract tax liability under TN VAT act</title>
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      <description>Section 13 requires deduction of tax at source on total payment for works contracts exceeding the annual threshold, prescribes rates and exclusions, mandates deposit of deducted sums, issuance of prescribed certificates and adjustment of deposited amounts against the dealer&#039;s tax liability; Rule 9 prescribes the deposit due date and Forms R, S and T for statement, certificate of no liability/payment and certificate of deduction respectively.</description>
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      <law>Value Added Tax - VAT and CST</law>
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