Section 40A(3) Rule 6DD Cash Payment

section 40A(3) is attracted i.e. entire payment  will be disallowed as the condition is payment to a person (not payment to per truck ) exceeding 35000 in a day .......

But payment is made to different truck drivers on behalf of same transporter.

Yes 40A(3) wiil be applicable as the transport contractor is a single person. it is immaterial how he is arranging the truck and makes payment of them.

but amount paid to different trucks not for a single truck. If i have paid thru 10 branches then what will happen

The payment is need to be made from the branch to which bill is made by the contractor. if payment is made through different branch than some inter branch adjustment will be require and TDS need to be deducted. But I would like to say that if the payment is made to different truck owner directly than why the name of 'X' is coming. you can simply make the vouchers in different name with their authorisation on them.

Final Bill of transporting is raised by the transporter hence advance is debited in his name. There is no question of TDS beacuse W.e.f 1-10-2009 same has been removed. 

even the payments are received by the drivers that ultimately the owner receives the amount and it exceeds rs.35000 in a day then it will be disallowed