TDS Confusion

Please tell me that if I am supplying goods through local transport, then I will have to deduct TDS if I pay the local transport
Replies (2)
You don't have to pay if transporters gave declaration that he is having less than trucks otherwise at applicable rate
no need to deduct if transporter gives you declaration that he has less than 10 trucks throughout the year and also gives you a copy of PAN.

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