Tds for loading unloading charges

1. Yes TDS u/s 194C has to be dedcuted if the payment is made to the CITU office rather than individual labourer. But i know such a deduction is not practically possible. You can also enquire whether the trade union has an non-deduction certificate.

2. If the individual is subject to tax audit in the preceeding financial year then YES, he has to deduct tax at source. The nature of the business support service will decide the applicability of either 194C or 194J.