Sec 194 c tds

HELLO FRIENDS, MY CLIENT IS AN INDIVIDUAL FIRM, THEY PURCHASES THE GOODS FROM OUTSIDE THE STATE AND PAYS FREIGHT CHARGES ON IT, NO SINGLE BILL IS ABOVE RS. 30,000 BUT IN AGGREGATE THE TOTAL PAYMENT TO ONE TRANSPORTER EXCEED RS. 70,000.

PLS. HELP ME IT IS AN AUDIT FIRM BUT TRANSPORTER HAS GIVEN THE COPY OF HIS PAN AND ASKS HIM NOT TO DEDUCT THE TDS.

THERE IS NO OTHER TDS LIABILITY.

NOW. PLS. HELP ME WHETHER THEY ARE REQUIRED TO TAKE THE TAN NO. AND FILE NIL TDS REURNS OR NOT TO TAKE THE TAN NO. AS TRANSPORTER PROVIDES THE PAN CARD AND NOT LIABLE TO DEDUCT TDS,.

PLS. HELP ME.

THANKS.