Tds deducted or not

Yes, TDS u/s 194C is applicable on sub-contracting work also. Hence you need to deduct tax at source @ 2% (if contractor is s company) or 2% (others) as applicable. PAN of sub-contractor is a must.

Hi SUmit,

Yes TDS is liable if payment is made to sub contractor.

NOTE: A contractor who is an individual or HUF is exempt from the obligation of TDS while making payment to subcontractors. - 

Thanks to all 

Please clarify whether 2% rate of TDS is applicable irrespective of the status of the receiver?