Works executed under the National Rural Employment Programme (NREP) & Rural Landless Employment Guarantee Programme (RLEGP)-Applicability of the provisions of section 194C of the I.T. Act, 1961-Reg

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..... ty of the provisions of section 194C of the I.T. Act, 1961-Reg Circular No. 502 Dated 27/1/1988 To All State Government Union Administrations Sir, Subject : Works executed under the National Rural Employment Programme (NREP) Rural Landless Employment Guarantee Programme (RLEGP)-Applicability of the provisions of section 194C of the I.T. Act, 1961-Reg. References have been .....

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..... for carrying out the whole or any part of the work undertaken, he is required to deduct an amount equal to 1% of such sum as income-tax on income comprised therein. However, no such deduction is required to be made from any sum credited or paid in pursuance of any contract the consideration of which does not exceed Rs. 10,000. 3. According to the NREP Scheme, at the district level the entire wo .....

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..... anchayati Raj institutions also for implementation. The State Government will have the overall responsibility for planning, supervision and monitoring of the projects taken up under this programme. The wages under this programme are to be paid partly in foodgrains and partly in cash. This programme also specifically bans the employment of contractors for execution of work. It has been specifically .....

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..... w of the foregoing, the provisions of section 194C are not attracted in the case of payments made in respect of works executed under these programmes. Yours faithfully, (Sd.) B. Nagarajan Director (B) Central Board of Direct Taxes. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - .....

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