TDS U/s 194C for transporters

under sec 164C Individual/ Hfu tds applicable @ 1% and others @ 2% if Transporter quoted his PAN No. then no TDS applicableon that transporter.

if PAN was not quoted, @ 20%.

AS PER SEC 194C TDS RATE ON TRANSPORTER (W.EF. 01.10.2009) (PAN NOT AVAILABLE):- INDIVIDUAL/H.U.F.- 1%, OHTER THAN INDIVIDUAL/H.U.F:- 2%

IF PAN AVAILABLE THEN THERE IS NO REQUIREMENT TO DEDUCT T.D.S