Section 194c

This will not attract TDS u/s 194C.

No ,will not attract TDS u/s 194C as the amount paid is less than the threshold limit in this case.

No deduction u/s 194C will be required to be made if the amount credited or paid or likely to be credited or paid to be contractor or sub contractor does not exceeds Rs 30000 in a single payment or Rs 75000 in the aggregate during a financial year.