Income tax on truck owners

Dear All

Here i have porblem regarding TDS on Transportation payment to the single truck owner. Who are giving services to us. following are the points listed below.

1. Is Transportation payment is exempted from Income Tax.

2. If it is exempted what are the documents shoulded be collected from the truck owner?

3. Is it  mandotary to file the quaterly returens for transportation is PAN and Address is provided

4. What is the code for non dedcution of TDS for transportion while filing returens

Please suggest

Pavan