TDS -194Q -Payment for purchase of goods

This discussion clarifies the application of TDS sections 194Q and 194C for the purchase of goods. It addresses scenarios where a single contract might involve components subject to both sections, such as material costs (194Q) and associated services like freight or labour (194C). The consensus is that while double deduction on the same expense is avoided, dual deduction on different components within a single contract is permissible and required under the respective sections.