contractor - Definition / Legal Terminology - Income Tax

For the purpose of section 194C of the Income tax Act 1961, Contractor would be any person who enters into a contract with the Central or any State Government, any local authority, any corporation established by or under a Central, State or Provincial Act, any company or any co-operative society for carrying out any work including the supply of labour for carrying out any work. (ITO Vs RAMA NAND AND CO. AND Otrs- 1984 (3) TMI 6 - HIMACHAL PRADESH HIGH COURT)