Solar power supply

This query is : Resolved 
Quick Summary
TDS is not applicable on solar power or electricity transactions. As per CBDT Circular 13 2021, Section 194Q does not apply to electricity supply, so no TDS deduction is required on such payments.

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(Querist)
23 September 2023 Dear Experts,
1 A company is availing solar power from an individual, who is having the facility to generate the solar power.
2 The solar power supplier has raised the invoice to the company in his own name.
3 The query is
Whether TDS is applicable on this solar power supply or it is exempted from deducting the TDS.
4 Pls clarify
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 September 2023 As per Circular Number 13/2021, dated 30.06.2021, provisions of section 194Q is not applicable on Transaction in Electricity.
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