Z awarded three contracts for repair work of Rs. 21,000, Rs. 23,000 and Rs. 30,000 respectively to L Ltd. Z is ____________ (required/ not required) to deduct tax at source u/s 194C

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1. Z awarded three contracts for repair work of Rs. 21,000, Rs. 23,000 and Rs. 30,000 respectively to L Ltd. Z is ____________ (required/ not required) to deduct tax at source u/s 194C