Non Deduction of TDS from payment made to transporter

This query is : Resolved

mahendra singh saluja (Querist)
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26 January 2010 This is with reference to amendment made in Sec 194C,wef 01.10.2009 i.e. no tax is to be deducted by the payer { in case of payment is made to transporter )if the payee submits his PAN number to the payer.
In that case in which form/format the deducter has to file the detail with the I.T.Dept.When it is to be filed , to whom it is to be submitted & detaills of information which is to be submitted.Pl clarify.

CA Prashant Gupta

CA Prashant Gupta (Expert)
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26 January 2010 if transporter provides PAN then no need to deduct TDS.
No need to send this detail to anybody. but make a data for this i.e. transporter name and PAN. Presently there is no requirement for submit this detail but in case of checking it will be helpful.