If an individual contractor makes advance payment to sub contractor does TDS is required to deducted

Reply— As per Section 194C of Income Tax Act, 1961, Any person responsible for paying any sum to any resident (contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to—

 (i)  one per cent where the payment is being made or credit is being given to an individual or a Hindu undivided family;

 (ii)  two per cent where the payment is being made or credit is being given to a person other than an individual or a Hindu undivided family,

of such sum as income-tax on income comprised therein.

The term 'contractor' includes sub-contractor also.

 "specified person" shall mean,—

 (a)  the Central Government or any State Government; or

 (b)  any local authority; or

 (c)  any corporation established by or under a Central, State or Provincial Act; or

 (d)  any company; or

 (e)  any co-operative society; or

 (f)  any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or

 (g)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; or

 (h)  any trust; or

 (i)  any university established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a university under section 3 of the University Grants Commission Act, 1956 (3 of 1956); or

 (j)  any Government of a foreign State or a foreign enterprise or any association or body established outside India; or

 (k)  any firm; or

 (l)  any person, being an individual or a Hindu undivided family or an association of persons or a body of individuals, if such person,—

(A)  does not fall under any of the preceding sub-clauses; and

(B)  is liable to audit of accounts under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor.

Therefore, if a contractor pays any amount to a sub-contractor, he is required to deduct TDS.