https://www.taxtmi.com/article/detailed?id=15864 The Finance Bill 2026 expressly treats manpower supplied under the recipient's supervision, control, or direction as work, standardising TDS at 1-2% from FY 2026-27. Classification now depends on operational control and integration into the recipient's workflow rather than technical qualifications. The amendment aligns income tax with GST substance-based treatment, reduces disputes, and requires organisations to revise contracts, vendor classification, withholding systems, and documentation to demonstrate recipient control and ensure consistent TDS treatment. en-us Thu, 12 Feb 2026 10:07:10 +0530 Thu, 12 Feb 2026 10:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15864 The Finance Bill 2026 expressly treats manpower supplied under the recipient's supervision, control, or direction as work, standardising TDS at 1-2% from FY 2026-27. Classification now depends on operational control and integration into the recipient's workflow rather than technical qualifications. The amendment aligns income tax with GST substance-based treatment, reduces disputes, and requires organisations to revise contracts, vendor classification, withholding systems, and documentation to demonstrate recipient control and ensure consistent TDS treatment. Articles Budget - Tax Proposals Thu, 12 Feb 2026 10:07:10 +0530 https://www.taxtmi.com/article/detailed?id=15864