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    <title>WCT TDS matter</title>
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    <description>Contractors must furnish Form 702 to the employer to avoid WCT TDS withholding; when the form is not provided, employers have deducted WCT TDS on the full invoice value at the rate applied by the payer, and contractors may request WCT TDS certificates. The requirement to supply Form 702 is treated as necessary under the GVAT Rules.</description>
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      <description>Contractors must furnish Form 702 to the employer to avoid WCT TDS withholding; when the form is not provided, employers have deducted WCT TDS on the full invoice value at the rate applied by the payer, and contractors may request WCT TDS certificates. The requirement to supply Form 702 is treated as necessary under the GVAT Rules.</description>
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