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    <title>Deduction of tax at source-Section 194C of the Income-tax Act, 1961-Deduction from payments to contractors and sub-contractors in bidi manufacturing industry-Clarification regarding</title>
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    <description>The Board clarifies that withholding under the contractor-payment provision applicable to payments to Munshis need not include payments to home workers who bring bidi to the factory for quality check and payment intermediated by Munshis, because such workers are employees entitled to provident fund and related benefits.</description>
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      <title>Deduction of tax at source-Section 194C of the Income-tax Act, 1961-Deduction from payments to contractors and sub-contractors in bidi manufacturing industry-Clarification regarding</title>
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      <description>The Board clarifies that withholding under the contractor-payment provision applicable to payments to Munshis need not include payments to home workers who bring bidi to the factory for quality check and payment intermediated by Munshis, because such workers are employees entitled to provident fund and related benefits.</description>
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      <pubDate>Mon, 08 Jun 1987 00:00:00 +0530</pubDate>
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