https://www.taxtmi.com/article/detailed?id=15859 Finance Bill, 2026 inserts a new sub clause in the definition of work to include supply of manpower working under the recipient's supervision, control or direction, thereby treating such deployments as contractor work for TDS purposes. Under the control and supervision test, manpower supply attracts contractor TDS-1% for individuals/HUFs and 2% for other entities-shifting classification from higher professional/technical service rates and aiming to reduce litigation and inconsistent treatment across sectors. en-us Wed, 11 Feb 2026 09:39:28 +0530 Wed, 11 Feb 2026 09:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15859 Finance Bill, 2026 inserts a new sub clause in the definition of work to include supply of manpower working under the recipient's supervision, control or direction, thereby treating such deployments as contractor work for TDS purposes. Under the control and supervision test, manpower supply attracts contractor TDS-1% for individuals/HUFs and 2% for other entities-shifting classification from higher professional/technical service rates and aiming to reduce litigation and inconsistent treatment across sectors. Articles Budget - Tax Proposals Wed, 11 Feb 2026 09:39:28 +0530 https://www.taxtmi.com/article/detailed?id=15859