WCT stand for work contract tax.It is deducted when vendor 
has worked with material supply.Then forworded bill to me 
for payment i will deducted tds and wct.For example:-

A company is a Infrastured company.They need some work for 
civil work.They contacted another vendor like B.B will 
supply the material and labour will also provide.This is 
labour an material.A will payment and deducted WCT and TDS 
both.

Respected Archana sinha
                Try to develop english and then answer.You 
try to ask your elders whether they understand you or not.
Not only you I came across so many graduates and post 
graduates who cant understand the questions and can 
answer.Take this as elderly advice.

SATYAKI RAJU
Idiot this site is not to improve english  or to develop
communication skills just give the answer for above question
if u know if not shut ur mouth u asshole u have no right to
discriminate others

Because of idiots like you, putting others name as yours,I 
advised the candidate to develop but not anything more. 
Because of miss spellings and wrong construction of 
sentences questions may not mean the correct meaning. Wise 
fellows try to rectify. Dont ever use this kind of words.

when the a contract done the meterial supply and provide 
the labour.  in this case owner company laiable to deduct 
tds and wct for the contract bill.