Work definition for TDS and TCS covers specified services, customer-material supply arrangements, and supervised manpower supply.

For TDS/TCS purposes, "work" includes advertising, broadcasting and telecasting, non-rail carriage, catering, customer-specified manufacture or supply using customer or associate materials, and manpower supplied under the recipient's supervision, control or direction. It excludes customer-specified manufacture or supply using materials purchased from an independent person, and payments separately covered by the professional or technical services provision.

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