TDS us 194C

NARAYAN CHANDRA BHOWMIK (49 Points)

22 July 2021  
X (liable for Tax Audit) is a transport contractor of an Oil Marketing Co engaging his own 15 Oil tankers and 2 taken on hire from Y. Oil Marketing company is making payment to X after deduction of TDS us 194C.
Now my query is that whether X will make deduction us 194C at time of payment to Y.
Please advise.