TDS on Transporter U/S 194C

As per  section 194C (6)  of the Income  Tax act  1961 - No  deductions shall be made form any sum credited or paid or likely to be paid during the previous year to  the account of a contractor during the course of business of plying , hiring , or leasing goods Carriages , where  such contractors owns ten or less  goods  carriages at any time during  the  previous year and furnishes declaration to that  effect along with  PAN  to the person paying or crediting such sum . 

please confirm with others also. 

Transporter needs to give declarations along with his PAN to claim exemption

Even if aggregate payment in a FY exceeds Rs.100000

If aggregate Turnover exceeds to Rs. 1,00,000/- in a FY then also TDS is not deductible by transporter, However he should have PAN of all transporter, If PAN is not available then he would be liable to deduct TDS @ 20%.

TDS exemption under 194C is available to transporter owning 10 or less goods carriage at any time during the FY . For claiming , transporter needs to furnish a declaration to Assessee alongwith a copy of PAN.

For transporter not covered above, TDS is to be deducted at Normal rates 1 % or 2% beyond 1 lakh.

1. TDS need to be deducted u/s 194C in case if the transporter is engaged in the business of plying, hiring and leasing of goods carriage. 
2. However, an exemption has been provided to the transporter who is not owning more than 10 goods carriage at any time during the year. Transporters self-attested copy along with his PAN shall be provided for non-deduction of TDS. (sec 194C(6))  
3. In your case declaration of the same should have been given by the transporter for non-deduction of TDS. Threshold limit will not be applicable and irrespective of the amount of payment if the declaration is provided then TDS may not be deducted u/s 194C. 
Please correct me if the above solution has an alternative view.