(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(l)any person, being an individual or a Hindu undivided family or an association of persons or a body of individuals, if such person,-(A)does not fall under any of the preceding sub-clauses; and(B)is liable to audit of accounts under clause (a) or clause (b) of section 44-AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor;(ii)"goods carriage" shall have the meaning assigned to it in the Explanation to sub-section (7) of section 44-AE;(iii)"contract" shall include sub-contract;(iv)"work" shall include-(a)advertising;(b)broadcasting and telecasting including production of programmes for such broadcasting or telecasting;(c)carriage of goods or passengers by any mode of transport other than by railways;(d)catering;(e)manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.]
