TDS ON PURCHASE DEBIT NOTE?

This discussion clarifies whether Tax Deducted at Source (TDS) needs to be applied to supplier debit notes. Generally, TDS is required on specific payments as per the Income Tax Act. If a debit note is raised, for instance, to correct an invoice by adding a missing item or adjusting rates, TDS under Section 194Q may be applicable. Tax must be deducted at source when the payment for the debit note is made.