Applicability of tds on transport

Dear

Deepak Tapse 

As per the TDS Provision no need to deduct TDS on Tranporation Charges wheather transporter provide his PAN No.otherwise Deductor required to deduct TDS @ 20%.But at the time filing of TDS return amount of Transporation charges , Transportor Name & his PAN No. to be mapped in TDS return against any challan with "T" Flag and 0 percent rate.

I Hope this is helpful for you..