TDS 194Q on Electricity

This discussion debates whether Tax Deducted at Source (TDS) under Section 194Q is applicable to electricity expenses. The core of the argument revolves around whether electricity is considered a 'good' or a 'service' for the purposes of this section. While some argue it's an 'utility payment' and not a 'good', others point to electricity company instructions and potential applicability if supplied by a private company, referencing government clarifications and court judgments.