11 February 2013
Any Person who is responsible to pay sum of amount to a Resident Contractor for carrying out any sort of work which is in the nature of Contract, Including payment made by a person (who is a Contractor) to a Sub-Contractor Payment made towards Contract which involves Supply of Labour for Carrying out work is also included for this purpose In case the Contractor is a Transporter who provides PAN, the payer NEED NOT DEDUCT TAX AT SOURCE on freight charges paid to such Transporter.
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