Tax Deduction at Source (TDS) as per section 31 of Maharashtra Value Added Tax Act, 2002 in respect of work contracts executed prior to 30-6-2017 for which payments to be made on or after 1-7-2017 and applicability of TDS. https://www.taxtmi.com/circulars?id=56014 Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017. en-us Fri, 21 Jul 2017 00:00:00 +0530 Fri, 22 Sep 2017 14:07:00 +0530 TaxTMI RSS Generator Tax Deduction at Source (TDS) as per section 31 of Maharashtra Value Added Tax Act, 2002 in respect of work contracts executed prior to 30-6-2017 for which payments to be made on or after 1-7-2017 and applicability of TDS. https://www.taxtmi.com/circulars?id=56014 Contracts executed up to 30 June 2017 are treated as involving deemed sale at transfer, possession or incorporation of goods; therefore employers or other notified persons must deduct TDS under the MVAT TDS provisions from amounts payable to contractors for those contracts even when payments are made on or after 1 July 2017. Circulars GST - States Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56014