Contractor definition expanded to include contractors performing work under contracts with foreign states or foreign enterprises, affecting withholding.

The amendment inserts Explanation I into section 194C defining "contractor" for sub section (2) to include contractors carrying out any work, including supply of labour, under a contract with the Government of a foreign State, a foreign enterprise, or any association or body established outside India; the existing Explanation is renumbered as Explanation II.

---

---

---