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Tds on payment made to transporters

This query is : Resolved 
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(Querist)
14 November 2013 Iam working in a fmcg industry , we had to make a payment to transporter for transportation of damage stock in this case we need to deduct TDS or not? If tds gets attracted then under which section we need to deduct TDS? Please clarify me
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
14 November 2013 If you obtain the PAN No of Transporter , you are not required to deduct TDS.
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Section Applicable 194C(6).
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santosh

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santosh (Querist)
14 November 2013 Thanks paras sir
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