Work definition for tax withholding includes manpower supplied under recipient control while excluding independent-material manufacturing arrangements.

Work for TDS and TCS includes advertising, broadcasting and programme production, non-rail transport, catering, customer-material manufacturing or supply, and manpower supplied under the recipient's supervision, control or direction. Manufacturing or supplying to customer specifications with material from an unrelated person, and payments in a separately designated category, are excluded. The Income-tax Act, 1961 definition contains the same principal inclusions and exclusions but no express manpower-supply inclusion.

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