Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 33] [Section 194C(3)] [Section 194C] [Entire Act] Union of India - Subsection Section 194C(3)(i) in The Income Tax Act, 1961 (i)on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or