CA Final Student B.Com
1362 Points
Posted on 25 February 2014
For the purpose of the section194C, the following contracts are included in the scope of “Work”
- Advertising.
- Broadcasting and telecasting including production of programs for broadcasting and telecasting.
- Carriage of goods and passengers by any mode of transport other than Railways.
- Catering.
- Manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer.
but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.
So as said by the above Expert,it does not include in any of the above list.So no need to deduct TDS