Section 194-c

As per my knowledge, it includes all, i.e individual, companies, firms, AOP etc., Because, it says "paid to the account of a contractor". So, the word "contractor" absorbs everyone and "his" represents everyone.

 

Now you read out the para once again below:

 

"194C(6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum"

As per My knowledge it only related to transportors 3.No TDS on Goods Transport :No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages on furnishing of his Permanent Account Number, to the person paying or crediting such sum.(read details here No TDS on Goods Transport )