TDS on purchase of goods applies to non-resident buyers when purchases are effectively connected with a permanent establishment in India. Tax deduction at source under section 194Q applies to a non-resident buyer only if the purchase of goods is effectively connected with a permanent ... Summary
TDS on purchase of goods applies to non-resident buyers when purchases are effectively connected with a permanent establishment in India.
Tax deduction at source under section 194Q applies to a non-resident buyer only if the purchase of goods is effectively connected with a permanent establishment in India; absent such an effective connection, the non-resident buyer need not deduct tax.
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