Private contractor entry in tally

sorry  for miss interpretation the query earlier . 

Yes , you  have record  these  transitions , in the books of  accounts as a part  of  business .  

Also  check  regarding  TDS  applicability under  section 194 (C)  of the Income tax act - ( payment  to contractor )    

I mean if a person is ABC so the entry will be 

By ABC A/c Dr 

To contractor expenses Cr

Or

By ABC A/c Dr

To bank A/c cr

And if the second entry is correct then the ABC comes under which head

This ABC preson is an individual 

Contractor expenses account comes under what head...?

Is it under indirect expenses