Tds

If transporter owning not more than 10 no of vehicle then no need to dedcut TDS, if transporter provide own PAN to Deductor.

Otherwise, Deductor is laible to deduct TDS if payment to a transporter go beyond Rs.75000 in a financial year or a payment to a transporter go beyond Rs.30000

please find attachment 

Declaration format u/s 194C- Sample