TDS under sec 194Q

Primary responsibility is the person who purchased the goods

194Q would prevail over 206C(1H). So primarily the buyer is required to deduct tax at source u/s 194Q.

Provision is sec 206c(1H) will not apply.hence ram shall be liable to deduct tds at amount which is excess of ₹50 lacs at rate 0.1%.please read notification provided by cbdt

OK thank you friends

First of All 194(Q) is applicable for Purchase only. Hence there is no question for Shyam (the seller) to deduct TDS. In your Quarry Ram (the purchaser ) has fulfilled both the condition 1) More than 10crs turn over (assuming this turnover is exclusive of GST) & 2) The transaction limit with Shyam is crossing 50 lakhs . Hence Ram will be liable to deduct TDS. But in this example if the turnover of Ram does not exceed 10 crs then Shayam has to collect TCS U/S 206c(1H).