TDS applicability on Purchase of Furniture

sandeep (Accountant) (111 Points)

10 August 2022  

Dear All,

I have purchased the furniture where cost of furniture is Rs.10 and freight charges is Rs.34000/-. my question is which TDS section is applicable to this transaction whether 194C of 194Q. we have already deducted the TDS under section 194Q on earlier purchases from the same company.

Party raised the invoice in accordance to HSN 9403