explanations about 194c6

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TDS 194c(6)
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(6)Non applicability of TDS u/s 194C right????
The deductor(I.e who is going to make payment to the contractor) shall not deduct tax from the amount paid to the contractor
ONLY IF :-the contractor,
1)furnishes a declaration regarding "not to deduct" along with his PAN.and;
2)engaged in business of plying,hiring or leasing goods carriages,and;
3)owns ten or less goods carriages during the PY!!😅😅😅SIMPLE????


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