Suggest if there is any section starting 192 c (e)

HI,

YOUR CLIENT IS ABOLUTELY CORRECT.

THERE IS AN EXPLANATION GIVEN UNDER SECTION 194C.

EXPLANATION NO:IV WHERE DEFINITION OF "WORK" HAS GIVEN.

IT'S AS FOLLOW:

WORK SHALL INCLUDE:

a) advertising

b)broadcasting and telecasting  including the production of the programmaers for such braod casting or telecasing

c)carriage of goods or passengers  by any mode of transport other than by railways

d)catering

e)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 per this definition the Section 194C applies only to the "WORK" which are covered by this explanation.

Kindly check it in the Income Tax Act,1961.