TDS u/s 194Q for Goods sold one branch to other branch

TDS 443 views 1 replies

There is a proprietorship firm which have 4 branches in different cities/states with separate GST registration. The firm used to sell goods from one branch to others. Whether section 194Q will be applicable, if yes then how TDS will be deducted and deposited as deductee and deductor will have same PAN.

 

Thanks & Regards,

Replies (1)
In case of same PAN, no need to deduct tax at source because the transaction is within the same person as per IT Act.


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