Tax Deduction under section 194M, Income Tax

[PRIYAM KHAMBHATA]

Respected Sir

Please guide me on my query state as under

Whether TDS Provision under section 194M is applicable to an Individual, who is doing construction works on his Land. The amount of construction work is exceeding of Rs. 50 Lakh during the year under consideration. There is no execution of Contract Agreement between Individual and Contractor.

Thanks