@chandra-saurav , first Namaste ji.
Assuming :
(a) you are a US person owning a US entity ( sole proprietor, llc, S-Corp, C-Corp etc. etc. ) i.e. the contractee is a US person
(b) your contractor is an alien with no presence/ connection to US
(c) the work is done abroad
then there is no need to provide 1099 or 1042-S because these are all connected to US source income. IRS follows the principle of "income is earned where work is performed".
On your books though you need to cover this expenses as foreign contractor expense.
Does this answer your question? Is there more I can do for you ?
Namaste ji
pk