Rules and forms prescribed for the purposes of deduction of tax at source from payments to contractors and sub-contractors under the section
Circular : No. 95 [F.No. 275/9/72-ITJ], dated 15-11-1972.
1. Reference is invited to this Ministry’s Circular No. 86, dated 29-5-1972, on the subject mentioned above.
2. Rules relating to the provisions for deduction of tax at source from payments made to contractors and sub-contractors have since been made. The following instructions may please be noted for general guidance :