01 November 2010
Earlier, their is a rule that if Transporter does not have more then 2 truck and submit form 15(J) then deductor does not need to deduct TDS on those transporter.
Now thier is a rule come that if transporter having PAN No then deductor does not need to deduct TDS on transporter.
Now tell me that if tranporter does not submit PAN number and he does not have more then 2 truck then deductor have to deduct TDS or not.