Deduction of tax at source-Section 194C of the Income-tax Act, 1961-Deduction from payments to contractors and sub-contractors in bidi manufacturing industry-Clarification regarding
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Deduction at Source (contractor payments): payments to Munshis need not include home bidi workers who are employees. The Board clarifies that withholding under the contractor-payment provision applicable to payments to Munshis need not include payments to home workers who bring bidi to the factory for quality check and payment intermediated by Munshis, because such workers are employees entitled to provident fund and related benefits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction at Source (contractor payments): payments to Munshis need not include home bidi workers who are employees.
The Board clarifies that withholding under the contractor-payment provision applicable to payments to Munshis need not include payments to home workers who bring bidi to the factory for quality check and payment intermediated by Munshis, because such workers are employees entitled to provident fund and related benefits.
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