TDS 194Q and Form 26Q

Subramanya (Tax Consultant) (523 Points)

03 March 2022  

Dear Sir,

In case goods purchased from a non-resident who is having Permanent Establishment in India, TDS has to be deducted u/s 194Q. However, being Creditor residential status is Non-resident and having permanent establishment whether to include in Form 26Q or Form 27Q ?

I believe it should be included in Form 26Q and not in Form 27Q, please clarity

Thanks in Advance