Section 194c

Dear Sourabh,

Generally most of  transporter does transport business on commission from other transporter as you said.

Now coming on your question, if transporter owing 10 or less than 10 trucks and he gives declaration, than no need to deduct TDS, except he raise exclusive commission invoice.

Dear Sourabh,

This is government rules, be practical who owing more than 10 vehicles, how can be small transnporter...

If his income does not cross threshold limit, than he can claim in his IT return.