03-03-2010, 07:16 PM
If you are making a contract of providing of goods or rendering of services from attorney of a minor your contract of sale of goods/rendering of services is valid and fulfils requirements of valid contract under Contract Act, 1872. So you are liable to deduct WHT while making payment to attorney of a minor. In fact you are dealing with attorney not minor although the minor is ultimate beneficiary but your contract is with attorney. According to Contract Act, 1872 a minor cannot enter in a contract.