Tds on transporter

TDS is not deducted on transport provided transported should have PAN

If He dont have PAN than 20% under 94C

As per IT Act (Sec194C ) , Tds is not required to be deducted on payments made to transporter if Pan number has been provided to deductor 

As per the amended section 194C, through Finance Act (2) of 2009, No deduction shall be made from any payments made to a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his PAN to the deductor.