TDS for sub contractors

1% in case of individual n 2 in case of company

1% TDS

If the payment that is being made to the contractor does not exceed Rs. 30,000, No TDS on payment to contractor is required to be deducted. However, if the total of all such payments made or to be made during a financial year exceeds Rs. 75,000; TDS shall be deducted under Section 194C at the rates mentioned above.

Single contract bill payment less than 30000/-
and aggregate during year above 1 lakh then TDS under 194C mandatory.