1. "Work" wherever referred to in this section shall include:
   
   

   • Advertising;
     
     

   • Broadcasting and telecasting including production of programs for such broadcasting or telecasting;
     
     

   • Carriage of goods and passengers by any mode of transport other than by railways; and
     
     

   • Catering;
     
     

   • Transport Contracts;
     
     

   • Service Contracts;
     
     

   • Labour Contracts;
     
     

   • Materials & Works Contracts
     
     
     

2. Payments to Contractors and Sub Contractors:

   Following is a summarized yet comprehensive listing of Contracts/ Sub- Contracts covered under this section:
   
   

   • Contracts for construction, repair, renovation, or alteration of buildings or laying of roads and airfields or railway lines;
     
     

   • Erection or installation of Plant & machinery;
     
     

   • Contracts granted for processing of goods supplied by the payer, where the ownership of such goods remains at all times with such payer;
     
     

   • Contracts for fabrication of any article or thing where materials are supplied by the payer and the fabrication work is done by a contractor;
     
     

   • A building contract or a contract under which a movable is fixed to another chattel or on the land where the intention plainly is not to sell the article but to improve the land or the chattel and the consideration is not for the transfer of the chattel, but for the labour and work done and the material furnished, the contract will be one of work and labour.
     
     

   Following is a summarized yet comprehensive listing of Contracts/ Sub- Contracts not covered under this section:
   
   

• Contracts for Sale of goods;
  
  

• Where contract undertakes to supply any article or thing fabricated according to the specifications given by the payer and property in such article or thing passes to such payer only after such article or thing is delivered;
  
  

• Where the principal objective of work undertaken by the payer of the price is not to transfer of a chattel qua chattel;
  
  

• Contracts for rendering professional services by persons such as lawyers, physicians, surgeons, engineers, accountants, architects, consultants, etc. shall not be covered by Section 194C, but will be consequently covered under Section 194J.
  

PLEASE NOTE: