Answer / siva shankar

EC not applicable if TDS deducted other than on salary or
payment to non resident company in such case TDS rate is 1 %
in case of individual/HUF in all other cases it is 2%

Answer / satyam

Current rate of TDS u/s 194C is 1% for Individual and Firms
and 2% for Companies.

Answer / pramod rawat

194 C covered Contractor and on contractor TDS rate is 2%
i.e base rate + 10% surchage (if income is greater than10%)
+ 3% education cess = 2.266%

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