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State of Andhra Pradesh - Section

Section 5H in Andhra Pradesh General Sales Tax Act, 1957

5H. Deduction of tax at Source.

(1)Notwithstanding anything contained in this Act the Central Government or the State Government or an industrial, commercial or trading undertaking of the Central Government or of the State Government or a local authority or a statutory body; or a company registered under Companies Act, 1956 or any other person which the Government may notify from time to time, shall deduct from out of the amounts payable by them to a dealer in respect of works contract executed for them, an amount calculated at such rate as may be prescribed, but not exceeding four percent of the total turnover;
(2)The tax deducted under sub-section (1) shall be remitted to Government in such manner and within such time as may be prescribed.
(3)The authority making deduction under sub section (1) shall furnish to the dealer from whom such deduction is made, a certificate, containing such particulars as may be prescribed.
(4)If any such authority defaults to deduct the tax specified under sub section (1) or defaults to remit the amount so deducted or any portion thereof as required under sub section (2), it shall be liable to pay, in addition to the amount so deducted, interest at the rates specified in sub section (3) of Section 16 of the Act on the amount with respect to which the default has taken place from the date of default to the date on which such amount is remitted.
(5)Payment by way of deduction in accordance with sub section (2) shall be without prejudice to any other mode of recovery of tax due under this Act from the dealer executing the works contract.
(6)Where, tax in respect of works contract is remitted under sub section (2), the tax payable by the dealer in respect of such works contract shall be reduced by the amount of tax already remitted under the said sub section:Provided that the burden of proving that the tax on such works contract has already been remitted and of establishing the exact quantum of tax so remitted shall be on the dealer claiming the reduction.