How will the principal awarding the contract or contractor awarding the sub-contract determine the amount on which TDS is to be made?

The contractor will have to furnish to the person awarding a specified works contract a statement in the prescribed form Form-702 and based upon such certificate, the person shall deduct the amount of tax from the amount shown in column 10 of such certificate. In case where the specified works contract has been awarded to sub-contractors, each sub-contractor also will have to furnish such statement to the contractor and based upon such certificate, the contractor shall deduct the amount of tax from the amount shown in column 10 of such certificate. More.

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