under section 194C: A Company entered into a work contract with a resident contractor. During the execution of works, the contractor request to the company for making some advance payment directly to the sub contractor on behalf of the resident contractor and recover the same amount from the contractor bills. For making the advance payment to sub-contractor, whether TDS should be deducted in name of resident contractor or deduct TDS in the name of sub-contractor or deduct TDS on both the parties,before making payment to sub-contractor under section 194C.