Tds deduction u/s-194 c

As per section 194 C contract income it is found that if single transaction is more than 30000/- or total income in a year found 100000/- then for individual tax rate 1% or company & other tax rate 2%. If PAN or valid pan not found then tax rate will be 20%. 1. My question is if any individual earned less than 30000/- as per section 194 C in a single transaction then it should be taxable or not? 2. He/She also don't have any PAN. 3. As any company can deduct 20% TDS for not submitting PAN as though his/her income in single transaction below Rs.30000/- and no other income generate from particular company then it is applicable under TDS rule under 20% or not? Kindly suugest me............