Qtly return for tds on motor freight

As per amended rules relating to payments of motor freight to transporters (Section 194-C), no TDS need to be deducted.

Now, point is which records are to be filed in quarterly TDS returns?

Only those 94-C records which are above the two specified limits i.e. Transaction wise Rs.30000/- or Partywise Rs.75000/- or all the records related to each and every transport charges paid need to be reported to I.T.??

As per my view, only transactions above these two specified limits need to be reported to I.T. in quarterly TDS returns.

View welcome

Regards