Definition of work amended to exclude certain professional fees from contractor payment withholding, narrowing withholding scope. The substitution to clause (iv) of the Explanation to section 194C narrows the definition of 'work' by excluding (A) manufacture or supply of a product to a customer's specification using materials bought from a third party, and (B) any sum referred to in sub section (1) of section 194J, thereby removing those sums from the scope of payments treated as contractor 'work' for withholding purposes.