Income Tax Act, 1961
Section 9: Subs. by Act 33 of 2009, s. 61, for section 194C (w.e.f. 12009).
9. Subs. by Act 33 of 2009, s. 61, for section 194C (w.e.f. 12009).
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(4) No individual or Hindu undivided family shall be liable to deduct income-tax on the sum credited
or paid to the account of the contractor where such sum is credited or paid exclusively for personal
purposes of such individual or any member of Hindu undivided family.
(5) No deduction shall be made from the amount of any sum credited or paid or likely to be credited
or paid to the account of, or to, the contractor, if such sum does not exceed 1[thirty thousand rupees]:
Provided that where the aggregate of the amounts of such sums credited or paid or likely to be
credited or paid during the financial year exceeds 2[one lakh rupees], the person responsible for paying
such sums referred to in sub-section (1) shall be liable to deduct income-tax under this section.
(6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during
the previous year to the account of a contractor during the course of business of plying, hiring or leasing
goods carriages, 3[where such contractor owns ten or less goods carriages at any time during the previous
year and furnishes a declaration to that effect along with] his Permanent Account Number, to the person
paying or crediting such sum.
(7) The person responsible for paying or crediting any sum to the person referred to in sub-section (6)
shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in
such form and within such time as may be prescribed.
Explanation.—For the purposes of this section,—
(i) “specified person” shall mean,—
(a) the Central Government or any State Government; or
(b) any local authority; or
(c) any corporation established by or under a Central, State or Provincial Act; or
(d) any company; or
(e) any co-operative society; or
(f) any authority, constituted in India by or under any law, engaged either for the purpose of
dealing with and satisfying the need for housing accommodation or for the purpose of planning,
development or improvement of cities, towns and villages, or for both; or
(g) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under
any law corresponding to that Act in force in any part of India; or
(h) any trust; or
(i) any university established or incorporated by or under a Central, State or Provincial Act
and an institution declared to be a university under section 3 of the University Grants
Commission Act, 1956 (3 of 1956); or
(j) any Government of a foreign State or a foreign enterprise or any association or body
established outside India; or
(k) any firm; or
No individual or Hindu undivided family shall be liable to deduct income-tax on the sum credited
or paid to the account of the contractor where such sum is credited or paid exclusively for personal
purposes of such individual or any member of Hindu undivided family.
No deduction shall be made from the amount of any sum credited or paid or likely to be credited
or paid to the account of, or to, the contractor, if such sum does not exceed 1[thirty thousand rupees]:
Provided that where the aggregate of the amounts of such sums credited or paid or likely to be
credited or paid during the financial year exceeds 2[one lakh rupees], the person responsible for paying
such sums referred to in sub-section
shall be liable to deduct income-tax under this section.
No deduction shall be made from any sum credited or paid or likely to be credited or paid during
the previous year to the account of a contractor during the course of business of plying, hiring or leasing
goods carriages, 3[where such contractor owns ten or less goods carriages at any time during the previous
year and furnishes a declaration to that effect along with] his Permanent Account Number, to the person
paying or crediting such sum.
The person responsible for paying or crediting any sum to the person referred to in sub-section
shall furnish, to the prescribed income-tax authority or the person authorised by it, such particulars, in
such form and within such time as may be prescribed.
Explanation.—For the purposes of this section,—
“specified person” shall mean,—
the Central Government or any State Government; or
any local authority; or
any corporation established by or under a Central, State or Provincial Act; or
any company; or
any co-operative society; or
any authority, constituted in India by or under any law, engaged either for the purpose of
dealing with and satisfying the need for housing accommodation or for the purpose of planning,
development or improvement of cities, towns and villages, or for both; or
any society registered under the Societies Registration Act, 1860 (21 of 1860) or under
any law corresponding to that Act in force in any part of India; or
any trust; or
any university established or incorporated by or under a Central, State or Provincial Act
and an institution declared to be a university under section 3 of the University Grants
Commission Act, 1956 (3 of 1956); or
any Government of a foreign State or a foreign enterprise or any association or body
established outside India; or
any firm; or