https://www.taxtmi.com/circulars?id=4834 The munshi engaged by a bidi manufacturer falls within the concept of contractor for the purposes of the withholding provision because statutory definitions in the industry statute include sub-contractor, agent, munshi and similar intermediaries. The withholding provision extends to oral and implied contracts; by the nature of the services performed there is an implied contract between manufacturer and munshi. Accordingly, payments made to munshis in the bidi industry are subject to deduction under the withholding provision. en-us Wed, 25 Sep 1985 00:00:00 +0530 Mon, 04 Aug 2008 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4834 The munshi engaged by a bidi manufacturer falls within the concept of contractor for the purposes of the withholding provision because statutory definitions in the industry statute include sub-contractor, agent, munshi and similar intermediaries. The withholding provision extends to oral and implied contracts; by the nature of the services performed there is an implied contract between manufacturer and munshi. Accordingly, payments made to munshis in the bidi industry are subject to deduction under the withholding provision. Circulars Income Tax Wed, 25 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4834