TDS on barricading an area

Barricading work is considered a "works contract" under Section 194C of the Income Tax Act. If you are a business or an entity (or an individual subject to tax audit) paying a contractor for this service above the threshold limits (₹30,000 per payment or ₹1,00,000 annually), you are required to deduct TDS at 1% or 2% (depending on the contractor's legal status).