TDS on Rickshaw driver

I don't think the second condition is correct, even if a person who owns one carriage vehicle and to whom the transportation charges paid is in excess of threshold limit, then I think TDS provisions will apply

No if PAN is provided by the transporter and transporter has vehicle less than 10 during all the time in financial year then no TDS is required to be deducted even the payment is above threshold limit.

The issue that arises is whether freight paid to auto-rickshaws for transport within city or freight paid to public buses for transport to some other city will be covered in the term “goods carriage” as defined in clause (ii) of the Explanation to Section 194C.

Clause (ii) of the Explanation to Section 194C reads as under: –

“goods carriage shall have the meaning assigned to it in the Explanation to sub-section (7) of section 44AE”

Explanation to sub-section (7) of section 44AE reads as under: –

“the expression “goods carriage” shall have the meaning assigned to it in section 2 of the Motor Vehicles Act, 1988

Sub-section (14) of section 2 of the Motor Vehicles Act, 1988 reads as under : –

“goods carriage” means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods.

The above definitions give rise to following views -

a) Auto-rickshaws and buses when used for transporting goods will be covered under the definition of goods carriage and will be liable to provide their permanent account number for non-deduction of tax at source.

b) The sub-section (6) was introduced for transporters, and Auto-rickshaw driver and bus driver are not commonly known as transporter.
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It is required that CBDT to provide a suitable clarification to the issue raised i.e whether or not auto rickshaws and/or buses used for transportation of goods are covered under the definition of goods carriage and hence is not liable to TDS under section 194C(6) upon furnishing PAN along with the declaration of small transport operator to the deductor.
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Thank you all for the responses.