https://www.taxtmi.com/caselaws?id=190957 The expression "carry out any work" in section 194C does not extend to professional services rendered by advocates, architects and chartered accountants. A CBDT circular cannot enlarge the statutory scope by treating such professionals as covered persons under the provision, so the circular was held ultra vires section 194C and struck down to that extent. en-us Mon, 05 Dec 1994 00:00:00 +0530 Sat, 11 Mar 2017 11:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190957 The expression "carry out any work" in section 194C does not extend to professional services rendered by advocates, architects and chartered accountants. A CBDT circular cannot enlarge the statutory scope by treating such professionals as covered persons under the provision, so the circular was held ultra vires section 194C and struck down to that extent. Case-Laws Income Tax Mon, 05 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190957