Unregistered dealer can deduct vat tds on works contract

Deepak Tapse (Accounts Manager - Taxation)   (1771 Points)

22 March 2012  

A is a partnership firm which construct commercial complex. After completion of the same they will give the same on lease. A is not registered under MVAT. My question is while constructing the complex A has given some works contract, can A is liable to deduct VAT TDS on works contract or not.