1993 (3) TMI 1 - SC - Income Tax

Whether a person who credits to the account of or pays to a contractor any sum payable by any of the organisations specified in section 194C(1) of the Income-tax Act, 1961 for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and the specified Organisation is liable to deduct two per cent. of such sum as income-tax as required under that sub-section.