Section 194Q | An analysis

Under Section 194Q, tax is deductible by buyer of goods. "Buyer" for this purpose, means a person whose total sale, gross receipts or turnover from the business carried on by him exceed Rs. 10 crore during the financial year immediately preceding the financial year in which the purchase of goods is carried out.

source https://www.caclubindia.com/articles/section-194q-44920.asp