Definition of contractor under income tax law determines liability for TDS on contract payments and labour supply. The term Contractor for purposes of the income tax withholding provisions includes any person who enters into a contract with the Central or State Government, a local authority, a corporation established by or under a Central, State or Provincial Act, a company, or a co operative society for carrying out any work, and expressly covers contracts involving the supply of labour to carry out such work.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of contractor under income tax law determines liability for TDS on contract payments and labour supply.
The term Contractor for purposes of the income tax withholding provisions includes any person who enters into a contract with the Central or State Government, a local authority, a corporation established by or under a Central, State or Provincial Act, a company, or a co operative society for carrying out any work, and expressly covers contracts involving the supply of labour to carry out such work.
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