TDS 194Q vs TCS 206CR

Que. On Which transaction provision of the section 194Q not applicable? 

Ans. The provisions of this section shall not apply to a transaction on which

(a) tax is deductible under any of the provisions of this Act like sec. 194O; and 

(b) tax is collectible under the provisions of section 206C other than a transaction to which sub-section (1H) of section 206C applies.