Liability of TDS - transport agent

[govindaraju velugula]

whether transport agent is liable for deduction of Tax deducted at source? Kindly clarify the same.

AI Summary

TDS liability for goods transporters: payments exempt if transporter provides PAN, except where transporter itself is liable for TDS.
Payments to a goods transporter are not subject to deduction of tax at source if the transporter furnishes a valid PAN; however, this non-deduction exemption does not apply where the transporter is itself liable to deduct tax at source.