Section 194C: TDS on Payments to Contractors
Section 194C of the Income Tax Act governs the deduction of tax on payments made to contractors or subcontractors for carrying out any work, including the supply of labour. What is Considered as ‘Work’ Under Section 194C? The term ‘work’ includes the following activities: Advertising Broadcasting and Telecasting: Includes production of programs. Carriage of Goods…