TDS relief for small goods carriage contractors who declare fleet size and furnish PAN, preventing deduction. No deduction shall be made from sums paid or credited to a contractor in the business of plying, hiring or leasing goods carriages where the contractor owns ten or fewer goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number to the person paying or crediting such sum.
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Provisions expressly mentioned in the judgment/order text.
TDS relief for small goods carriage contractors who declare fleet size and furnish PAN, preventing deduction.
No deduction shall be made from sums paid or credited to a contractor in the business of plying, hiring or leasing goods carriages where the contractor owns ten or fewer goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number to the person paying or crediting such sum.
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