TDS liability on VAT invoice

No need to deduct tax at source for purchases, however, if the VAT is for a works contract, you have to deduct TDS U/s 194C on the total invoice amount

So as of now dont deduct TDS.

 No need to deduct tax at source

tDS is made only on service type contracts (not for sale or purchase). Service type means commission, brokerage, contracts etc.............

 No TDS liability on purchase of material. It is only in respect of purchase of services.

VAT is not a criteria to determine the TDS Liability..

TDS Liability shall be determined on the basis of its provisions under the relevant sections of Income Tax Act. So, if the expenditure comes under the purview of the given sections, then TDS has to be made. Unless no. So it wont matter whether VAT has been levied on the invoice or not.

Regards,

CA Amol G. Kabra

there is a seprate provision under vat for TDS under rule no 59 of the DVAT @ 2% . for which you ave to make a seprate declaration under DVAT . you have to make an application under form no 45 of DVAT.

Dear Sir/Madam,

we have bill on computer repaires & maintainance which include service tax please  help me whether to deduct tds on this bill or not, as on purchase of licience tds is not deducted as it is capitalised,

party raising the bill is asking not to deduct tds as they are providing stamp of non deduction of tds .

Amount of per bill is approx. 4000/-  yearly amt is above 70000/-, we have a contract with the party.

Under which provision(s) of law for TDS is VAT liable to TDS.