applicability of section 194c or 194i?

mohitgupta2103@gmail.com (mohitgupta2103@gmail.com)   (110 Points)

17 October 2018  
if an entity takes on lease a vehicle from a transporter as per lease agreement/ contract. which section is applicable for deduction of TDS in respect of charges paid to transporter. whether u/s 194c or 194i @ 2% i.e. for plant and machinery.