Section 194n - tds on cash withdrawal

Yes it's applicable

Yes TDS @ 2% u/s 194N of the Income Tax Act 1961 will be deducted if your CASH WITHDRAWAL from Banks and Post Offices exceeds Rs. 1 Crore.

In order to discourage cash transactions and move towards less cash economy, a new Section 194N has been proposed to be inserted in the Income-tax Act. As per this new provision, tax shall be deducted by a banking company or co-op. bank or post office at the rate of 2% from the amount withdrawn in cash from any account (saving or current account) if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the year.

Https://youtu.be/-flZKGcbkY4

refer the video for further clarification

1. Sec 194N is introduced to discourage cash withdrawal in excess of Rs.1 Crore at a time during the previous year will require the banking company to deduct TDS @ 2% of the sum exceeding Rs. 1 crore. 
2. There is no exemption provided to the above section. Hence, it is equally applicable to an assessee engaged in agricultural activity. 
3. This provision will be applicable from 01.09.2019. 
Please correct me if the above solution has an alternative view. 

 To give relief to the rural economy, the government has exempted agriculture produce marketing committees (APMCs) from the purview of the 2% tax deducted at source (TDS) on payments above ₹1 crore,

1. Accept with Mr.Pravin, the new notification dated 20.09.2019 which exempts commission agents and traders who are registered under Agriculture Produce Marketing Committee (APMC) are exempted from the purview of sec 194N.
2. In your case, if the commission agent is registered under APMC of the concerned state or operating under APMC, then sec 194N relating to deduction of tax @ 2% for withdrawal of more than Rs. 1 crore will not be applicable. 
Please correct me if the above solution has an alternative view.