Circular No. 93-Income Tax dated 26-9-1972

[WITHDRAWN BY CIRCULAR NO. 681, DATED 8-3-1994]

Deduction of Income-tax at Source—Section 194C of the Income-tax Act, 1961—Deduction from Payments to Contractors—Instructions Regarding—

(Circular No. 93—F. No. 275/100/72-ITJ, dated 26-9-72 from CBDT—CBDT Bulletin XVIII/I/196 page 337.)

Clarification on several points arising out of the scheme of tax deduction at source from payments made to contractors and sub-contractors in certain cases have been given in this circular and printed in the bulletin.

(Circular No. 93—F. No. 275/100/72-ITJ, dated 26-9-72 from CBDT—CBDT Bulletin XVIII/I/196 page 337.)