TDS on Incentive to Labour Contractor

Dear Sir,

It will step in same shoes of labour contractor. Same section 194C.

Under Section 194C you have to deduct TDS as mentioned below if you are making a one time payment exceeding Rs. 30,000/- or in aggregate yearly exceeds Rs. 100,000/- 

Rate of TDS u/s 194C

When provisions of section 194C of the Income Tax Act gets attracted, the Deductor is required to deduct TDS at the following rates –

However, in case the PAN is not furnished, the Deductor would be liable to deduct TDS @ 20% i.e. at the maximum marginal rate.