Tds on land improvement expenses

Dear Raj 

in my opinion TDS should be dedcted as this is an income for land improverment contractor.

If the same is in contractual nature than deduct TDS under section 194C. 

Regards

Dear Mehta,

Thanks for reply.

The client is in service and resident individual. He is incurring land improvement expenses and taxed STCG only in this year. His sale value is less than Rs. 1 Crore. Even business individual requires TAN number after crossing trunover for audit u/s 44AB.

Whether to apply for TAN number to deduct tds.