Is last Para of Income Tax Circular No. 13 of Year 2021 consistent with legal provisions?

Second Proviso to Section 206C(1H) reads as 'the provisions of this sub-section shall not apply, if the buyer is liable to deduct tax at source under any other provision of this Act on the goods purchased by him from the seller and has deducted such amount.'

source https://www.caclubindia.com/articles/is-last-para-income-tax-circular-no-13-year-2021-consistent-with-legal-provisions-45112.asp