#Purchase Of Goods

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A procurement manager reviewing supplier invoices and a purchase ledger at a desk, representing TDS on purchase of goods.

TDS on Purchase of Goods Under Section 194Q, Explained

Buy over ₹50 lakh in goods from one supplier and Section 194Q likely applies. Here's the threshold, the rate, and a rule that quietly stopped applying in 2025.

18 August 20265 min read