TDS on high-value goods purchases requires buyers with substantial turnover to deduct tax when paying sellers. Section 194Q requires a buyer, whose turnover in the preceding financial year exceeds ten crore rupees, to deduct 0.1 per cent tax at source on payments to a resident seller for purchases exceeding fifty lakh rupees in a previous year, at the time of credit or payment. Credits to suspense or similar accounts are treated as credit to the seller and attract the deduction; the Board may issue binding guidelines with prior Central Government approval to address implementation difficulties. The section excludes transactions already subject to other TDS provisions or tax collection under the omitted provision.