(2)The provisions of section 203A shall not apply to a person required to deduct tax in accordance with the provisions of this section.Explanation.—For the purposes of this section,—(a)"contract" shall have the meaning assigned to it in clause (iii) of the Explanation to section 194C;(b)"commission or brokerage" shall have the meaning assigned to it in clause (i) of the Explanation to section 194H;(c)"professional services" shall have the meaning assigned to it in clause (a) of the Explanation to section 194J;(d)"work" shall have the meaning assigned to it in clause (iv) of the Explanation to section 194C.
