TDS Deducted Miniddor fare

A manufacturing firm is seeking guidance on whether to deduct Tax Deducted at Source (TDS) on Minidoor fares for the financial year 2022-23. The Minidoor owner provided a declaration for non-deduction of TDS under Section 194C, along with their PAN card. However, it was discovered that the Minidoor owner has never filed an income tax return. The firm is unsure whether to proceed with TDS deduction in light of this new information.