Tds in respect of payment made to third party

1. If it is just supply of goods, then no tax to be deducted at source
2. Assuming that you are referring to works contract, if invoice is raised by B and payment is made to B, then TDS certificate shall be issued in the name of B (since there is any authorization from A to B to execute the work and which as it seems is also accepted by the payer)

Thank you for your feedback, however i still have a query in the tender Party A has qualified, and hence the work was alloted to him, but he has authorise some other party B, how would have been disqualified, if B had participate in the tender process.

As such though order was issued to A, in practice the work is exceuted by B and payment was made to him, is there any provision inlaw for such transaction.    

If we strictly go by tendering process, if A has been qualified then only A can execute unless terms of tender specifically allow for execution by any other person or the change is subsequently accepted by the party inviting tender. Moreoever, you have made payment to B (if there were any objections, then payment would not have been made to B). So it is obvious that you have accepted B as the contractor.

Thank you for your reply