For non deduction of TDS PAN No is necessary. But for the given situation whose pan no to be obtained.
The assessee say "X" is in contract with a Truck booking office say "Y" who does not own any trucks but has the dealing with lot of truck owners and made an arrangement such that their trucks were be used on the basis of availability (commission is his income) for freight when any person books for transport .
If the assessee does not want to deduct TDS, then whose pan no he has to obtained. Either the Truck booking office or the owner of such trucks.
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