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

Aarti Kadam (Sr. Auditor) (34 Points)

14 July 2012  

"TDS need to be deducted on the invoice value if the purchase of product manufactured out of material supplied by customer"

 

And the explanation to Sec 192C, (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.]

This is a query by one of our clients but i could not find any such section or clause in income tax act

Please suggest on the same