TDS u/s 194Q for Goods sold one branch to other branch

MOHAN AGRAWAL (Practice) (100 Points)

12 August 2021  

There is a proprietorship firm which have 4 branches in different cities/states with separate GST registration. The firm used to sell goods from one branch to others. Whether section 194Q will be applicable, if yes then how TDS will be deducted and deposited as deductee and deductor will have same PAN.

 

Thanks & Regards,