Is tds deduction compulsory for purchase of books from book stall?

This discussion clarifies whether Tax Deducted at Source (TDS) is compulsory when purchasing books from a commercial book stall. The consensus is that TDS is generally not applicable to the purchase of goods, including books, especially when the transaction doesn't fall under specific sections like 194C. Therefore, for a bill of Rs 52,000 for office manual books, TDS deduction is unlikely to be required.