Sub- contractor - Definition / Legal Terminology - Income Tax

For the purpose of section 194C of the Income tax Act 1961 Sub- Contractor would mean- any person who enters into a contract with the contractor for carrying out, or for the supply of labour for carrying out, the whole or part of the work undertaken by the contractor under a contract with any of the authorities named above or for supply whether wholly or partly any labour which the contractor has undertaken to supply in terms of his contract with any of the aforesaid authorities. RAMA NAND AND CO. AND Otrs- [ 1984 (3) TMI 6 - HIMACHAL PRADESH HIGH COURT ]