Tax deduction at source: hire agreements with service-like contractual terms may attract withholding when substantive obligations exist. Tax deduction at source applies to payments under bus hire arrangements when contractual terms-such as provision of driver under instructions, fixed availability and schedules, maintenance obligations, supervision, certification of distance operated, and fixed plus variable payment components-transform a nominal hire into a service contract for carrying out work; applicability must be decided on the merits of each contract and earlier guidance is modified accordingly.