How to Take relief In TDD 194 N when APMC payment

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How to Take relief In TDD 194 N when we are doing payment to Farmer plz guide
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1. There is no such relief as such notified for sec 194N. For all the assessee's if the withdrwal exceeds Rs.1 crore during the year Sec 194N will be applicable. 
Please correct me if the above solution has an alternative view. 

THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th September, 2019
(INCOME-TAX)
S.O. 3427(E).—In exercise of the powers conferred by clause (v) of the proviso to section 194N of the
Income-tax Act, 1961 (43 of 1961), the Central Government after consultation with the Reserve Bank of India,
hereby specifies the commission agent or trader, operating under Agriculture Produce Market Committee
(APMC), and registered under any Law relating to Agriculture Produce Market of the concerned State, who has
intimated to the banking company or co-operative society or post office his account number through which he
wishes to withdraw cash in excess of rupees one crore in the previous year along with his Permanent Account
Number (PAN) and the details of the previous year and has certified to the banking company or co-operative
society or post office that the withdrawal of cash from the account in excess of rupees one crore during the
previous year is for the purpose of making payments to the farmers on account of purchase of agriculture
produce and the banking company or co-operative society or post office has ensured that the PAN quoted is
correct and the commission agent or trader is registered with the APMC, and for this purpose necessary
evidences have been collected and placed on record.
2. The notification shall be deemed to have come into force with effect from the 1st day of September,
2019.
[Notification No. 70/2019/F. No. 370142/12/2019-TPL (Part-1)]
SAURABH GUPTA, Under Secy. (Tax Policy & Legislation Division)
Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospectiv
No relief from TDS as of now.
In Gujarat state APMC 's made representations to MoF and may go on strike.
Please read this notification

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