Section 194Q TDS on Purchase of Goods (2026): 0.1% Rate, Rs 50 Lakh Threshold & Section 393 Explained
Section 194Q makes buyers with turnover above Rs 10 crore deduct 0.1% TDS on goods purchases above Rs 50 lakh per seller. Rate, threshold, GST rule, Form 26Q dates and the new Section 393 rule explained.