194Q Purchase of goods

Not applicable, no need to deduct TDS,

Sec194 applies to buyer only if turnover is applicable if turnover as per immediately preceding previous year exceeds 10 crore.

Please refer below link for more clarity.

https://www.incometaxindia.gov.in/communications/circular/circular_13_2021.pdf

Akshay Agaldiviti

akshay.agaldiviti @ gmail.com