Section 194Q of the Income Tax Act, 1961 is a provision that deals with Tax Deducted at Source (TDS) on the purchase of goods.
source https://www.caclubindia.com/articles/section-194q-of-it-act-1961-48606.asp
source https://www.caclubindia.com/articles/section-194q-of-it-act-1961-48606.asp
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