Tds to transport agencies

Nil TDS on payment to transporters who engaged in the transportation of goods vide Sub Section 6 to Section 194C,,provided PAN provided by payee

But please note as per Ammended rule 31A it is mandatory to provide details in TDS return you may refer below article for more details

/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp

first of all, whether the transport agency , whether he is expensed for rs.30000..???