Sub-contractor definition clarifies withholding obligations for those supplying labour or performing part of a contractor's work. A Sub-contractor for section 194C is any person who contracts with a contractor to carry out, or to supply labour for carrying out, the whole or part of the work undertaken by the contractor, including where labour is supplied wholly or partly in fulfillment of the contractor's obligations, thereby bringing such payees within the withholding provision.
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.
Sub-contractor definition clarifies withholding obligations for those supplying labour or performing part of a contractor's work.
A Sub-contractor for section 194C is any person who contracts with a contractor to carry out, or to supply labour for carrying out, the whole or part of the work undertaken by the contractor, including where labour is supplied wholly or partly in fulfillment of the contractor's obligations, thereby bringing such payees within the withholding provision.
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