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Section 194M - Payment of certain sums by certain individuals or Hindu undivided family - Income-tax Act, 1961

Extract

..... 1[Payment of certain sums by certain individuals or Hindu undivided family. 194M. (1) Any person, being an individual or a Hindu undivided family (other than those who are required to deduct income-tax as per the provisions of section 194C, section 194H or section 194J) responsible for paying any sum to any resident for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract, by way of commission (not being insurance commission referred to in secti .....

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Section 194M - Payment of certain sums by certain individuals or Hindu undivided family - Income-tax Act, 1961

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