Sanitation contractor payments classified u/s 192 for TDS, reflecting employer-employee relationship with EPF and ESI contributions.

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....TDS u/s 194C or u/s 192 - TDS on the amounts paid to the sanitation contractors - there is no contractor contractee relationship but is more in the nature of employee employer relationship as the assessee is also making contributions to the EPF and ESI - Payment is falling u/s 192 and not u/s 194C - AT....