there isnt any diff between ATC AND IPCC. after completion of IPCC u can apply for ATC ie. Account Technician certificate.

Indian railway company importing certain materail from Germany (lukas company). The price quoted is only for the supply of material.However installation/Eraction will be done by some Indian company who will receive payment from Lukas Germany.

The Indian railway company is withholding Tax of 10%. Is they correct by doing so? Can you expalin with reasons.