An Analysis of TDS u/s 194Q

Let us study provisions /s 194Q applicable to TDS on Purchases of Goods from July 1, 2021 and let us try to understand what are these new provisions and whether there is any relation these provisions have with Sec 206(C)((1H) introduced last year only with respect to TCS on sale of Goods.

source https://www.caclubindia.com/articles/analysis-of-tds-us-194q-44994.asp