Co-operative societies included in the categories of persons who are to deduct tax at source from payments to contractors and sub-contractors under the section with effect from 1-4-1973

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....d sub-contractors under the section with effect from 1-4-1973 1. Reference is invited to this Ministry's Circular No. 86 [F.No. 275/9/72-ITJ], dated 29-5-1972, No. 93 [F.No. 275/100/72-ITJ], dated 26-9-1972 and No. 95 [F.No. 275/9/72-ITJ], dated 15-11-1972 on the subject mentioned above. 2. Under section 194C, inserted in the 1961 Act, by the Finance Act, 1972, income-tax is deductible at source....