Definition of work covers advertising, broadcasting, carriage, catering and specified manufacturing, with stated exclusions under tax law.

The term work for withholding purposes includes advertising; broadcasting and telecasting including programme production; carriage of goods or passengers other than by rail; catering; and manufacturing or supplying a product to a customer's specification using material supplied by that customer or its associate. It excludes manufacture using materials bought from third parties and sums covered by other specified professional payment provisions.

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