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What is the liability of the contractor/ sub-contractor in the event of non-deduction of tax?

April 26, 2017contractor event liability sub-contractor tax

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What is the liability of the contractor/ sub-contractor in the event of non-deduction of tax?

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The contractor or sub-contractor is liable to pay tax on specified sale price where the person awarding the works contract has failed to deduct tax from the payments of specified sale price to the contractor or sub-contractor.