1. Job worker will be a separate person and employee will be a separate person. If both happen to be the same person then contract need to be verified and seen whether the same will come under the contract of employment or separately as job work.
2. If it does not comes under the contract of employment then TDS @ 1% u/s 194C need to be deducted on the labor portion (if shown separately in the invoice) if the payment for the same exceeds Rs. 1 lakhs during the year.
Please correct me if the above solution has an alternative view.
Sec 194C requires to deduct the TDS if the contractual amount on account of Job work exceeds 1 lakh then TDS will be 1 % for an Individual (Employee ).
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