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What is the liability of the contractor who awards sub-contracts after getting such specified works contract?

April 26, 2017awards contract contractor liability sub-contracts

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What is the liability of the contractor who awards sub-contracts after getting such specified works contract?

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A contractor who is awarded a specified works contract, awards the said works contract to sub-contractors either in whole or in part, then in such case, the contractor is liable for deduction of tax at the notified rate from the specified sale price to be paid to the sub-contractor irrespective of the value of the sub-contract.