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    <title>TDS under Section 194C</title>
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    <description>Payments to transporters who furnish their Permanent Account Number (PAN) are exempt from deduction of tax at source for carriage-related contracts; the payer may therefore refrain from deducting tax where PAN is produced, but must maintain PAN records and disclose the payments and PAN details in the electronic TDS reporting returns.</description>
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