TDS on transporter

if transporter is having more than 10 vehicles
and also check the threshold limit u/s 194C

If the payment to transporter exceeds ₹30000 per contract or ₹100000 in aggregate of such contracts during the year... then a company is required to deduct TDS @ 2%.... If the transporter owns less than 10 goods carriages, then the deductor is not required to deduct TDS but he is obliged to obtain the copy of the PAN of the transporter and a self declaration from transporter that he is an owner of less than 10 goods carriages...

Agree with Bhanu

good clarification and