CBDT circular on TDS from payments to contractors & sub-contractors in bidi manufacturing industry

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Tax deduction at source from payments to contractors and sub-contractors in bidi manufacturing industry – Whether munshis are contractors Circular : No. 487 [F.No. 275/34/86-IT(B)], dated 8-6-1987. 1. Under File No. 275/30/82-IT(B), dated 25-9-1985, a Circular No. 433 [Clarification 1] was issued clarifying that the provisions of section 194C would apply in respect of payments…

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