TDS U/S 194Q AND TCS U/S 206C1H CROSS APPLICATION

This discussion clarifies the interaction between TDS under Section 194Q and TCS under Section 206C(1H). It addresses a scenario where a customer, though not liable for TDS, deducts it and requests the seller not to collect TCS. The consensus is that if the customer is voluntarily complying with TDS, the seller's TCS liability may cease. It's advised to obtain a declaration from the customer confirming their voluntary TDS deduction.