https://www.taxtmi.com/acts?id=48291 The amendment inserts Explanation I into section 194C defining "contractor" for sub section (2) to include contractors carrying out any work, including supply of labour, under a contract with the Government of a foreign State, a foreign enterprise, or any association or body established outside India; the existing Explanation is renumbered as Explanation II. en-us Thu, 30 Jan 2025 14:25:50 +0530 Thu, 30 Jan 2025 14:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48291 The amendment inserts Explanation I into section 194C defining "contractor" for sub section (2) to include contractors carrying out any work, including supply of labour, under a contract with the Government of a foreign State, a foreign enterprise, or any association or body established outside India; the existing Explanation is renumbered as Explanation II. Act-Rules F. Acts / Amendment Acts Thu, 30 Jan 2025 14:25:50 +0530 https://www.taxtmi.com/acts?id=48291