https://www.taxtmi.com/manuals?id=4777 For purposes of section 194C of the Income tax Act, the term contract includes a sub contract. This definitional clarification is set out as guidance in manuals and reference guides to ensure subcontracting arrangements are covered within the statutory meaning of contract for tax administration and related compliance determinations. en-us Thu, 05 Sep 2024 17:47:00 +0530 Wed, 06 Nov 2024 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4777 For purposes of section 194C of the Income tax Act, the term contract includes a sub contract. This definitional clarification is set out as guidance in manuals and reference guides to ensure subcontracting arrangements are covered within the statutory meaning of contract for tax administration and related compliance determinations. Manuals Income Tax Thu, 05 Sep 2024 17:47:00 +0530 https://www.taxtmi.com/manuals?id=4777