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of <h1>Section 194C Tax Deduction Rules Exempt Payments for NREP and RLEGP; No Contractor Involvement Required.</h1> The circular clarifies that the provisions of section 194C of the Income-tax Act, 1961, which require tax deduction at source for payments to contractors, do not apply to works executed under the National Rural Employment Programme (NREP) and Rural Landless Employment Guarantee Programme (RLEGP). These programs involve planning and supervision by District Rural Agencies, Panchayati Raj institutions, and voluntary organizations, with a ban on employing contractors. As there are no contracts between the implementing agencies and the state governments, the tax deduction requirements under section 194C are not applicable to payments made under these schemes.
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