Section 194M - Payment of certain sums by certain individuals or HUF - Income Tax - Ready Reckoner - Income Tax

..... (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 - (a) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract, - (b) by way of commission (not being insurance commission referred to in section 194D) or brokerage or - (c) by way of fees for professional service .....

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Section 194M - Payment of certain sums by certain individuals or HUF - Income Tax - Ready Reckoner - Income Tax

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