If buyer is not deducting TDS u/s 194Q than whether seller by virtue of proviso to subsection 206C(1H) is required to collect tax and deposit the same along with interest?
Above question arises in the backdrop of following proviso to subsection 206C(1H)
Provided further that the provisions of this sub-section shall not apply, if the buyer is liable to deduct tax at source under any other provisions of this act on the goods purchased by him from the seller and has deducted such amount.
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