Deduction for Tractors and Tippers

"Work" wherever referred to in this section shall include:

• Advertising;
  
   

• Broadcasting and telecasting including production of programs for such broadcasting or telecasting;
  
   

• Carriage of goods and passengers by any mode of transport other than by railways; and
  
   

• Catering;
  
   

• Transport Contracts;
  
   

• Service Contracts;
  
   

• Labour Contracts;
  
   

• Materials & Works Contracts
   

  you have to deduct tds if payment is in ecxcess of rs 50000/-& you are not an indivdual if you are an individual & liable to tax audit then tds is to be deducted