Section 36A(1A) in The Delhi Value Added Tax Act, 2004
(1A)Any contractor responsible for making any payment or discharge of any liability to any sub-contractor, in pursuance of a contract with the sub-contractor for value exceeding twenty thousand rupees or such amount as may, by order in writing and published in the Official Gazette, be notified by the Commissioner from time to time, for the transfer of property in goods (whether as goods or in some other form) involved in the execution, whether wholly or in part, of the works contract undertaken by the contractor, shall, at the time of such payment or discharge, in cash or by cheque or draft or any other mode, deduct an amount equal to [four] [Substituted for the word 'two' by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.] per cent of such payment or discharge, purporting to be part of full amount of the tax payable under this Act:][Provided that the rate of deduction of tax (TDS) shall be 4% in the case of contractors not registered under this Act:] [Proviso omitted, vide DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.][Provided that the rate of deduction of tax (TDS) shall be 6% in case of contractors not registered under this Act.] [Inserted by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.]
