Payments to transporters without deducting TDS (as they have quoted PAN) can be reported or not reported in quarterly E-TDS Q4 statement. i.e. Name of transporter & PAN of transporter , date of payment & amount paid to transporter & TDS amount NIL. In E-TDS statement reason for non-deduction can be select “A” if “ no deduction” is on account of a certificate under section 197. Can also file E-TDS statement without details of transporter.
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