AS PER NEW AMENDMENT PAYMENT TO TRANSPORT OPERATORS (I.E. IN THE COURSE OF BUSINESS OF PLYING, HIRING OR LEASING GOODS CARRIAGES) IS NOT SUBJECT TO TDS UNDER SECTION 194C IF THE RECIPIENT FURNISH HIS PAN TO THE PAYER. 1. AN ASSESSE PAID LORRY FRIGHT CHARGES TO LORRY OWNER 33000 CONTRACTOR IS SUBMIT HIS PAN TO DEDUCTOR. DEDUCTOR IS LIABLE TO DEDUCT TDS ON FRIGHT CHARGES OR NOT AS PER NEW AMENDMENT. 2. ASSESSEE IS PAID TO TAXI DRIVER ERY MONTH RS. 35000 FOR TRANPORT OF HIS EMPLOYES AND FIELD WORK OF OFFICE. DRIVER HAVE PAN WE ARE TDS DEDUCT OR NOT AS PER NEW AMENDMENT. 3. LORRY OWENER IS INDIVIDUAL ASSESSEE NOT COMPANY AND FIRM AND HE GOT ONLY TWO LORRIES PLEASE TELL THANKS INADAVANCE
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