Bogus expenses

The user is questioning whether an affidavit is necessary to support car rental expenses where TDS was deducted under Section 194C, even though payments were made via bank with proper invoices. They are concerned about potential issues during future tax assessments if such documentation is missing, despite their belief that an affidavit might not be required when payments are made by cheque. The core question is about the mandatory nature of an affidavit from an assessment perspective to avoid future problems.