TDS U/S194Q

Sir/Madam,

I would request you to clarification about Tds U/s 194Q, is it applicable in current FY 26-27 if Previous FY 25-26 purchase were more then 50lac from single supplier or it will  applicable current FY 26-27 cross the thresold limit of 50lac.

My doubt is if aplicable one FY, is it continue with coming FY or it is effeccted to particular FY only.