TDS under section 194Q: deduct excluding GST and other levies if credited and separately indicated; otherwise on full payment.

Tax deduction under section 194Q depends on timing: if tax is deductible at the time of credit and GST and other non GST levies are separately indicated in the contract, deduct on the amount excluding those levies; if deduction occurs at the time of payment because payment precedes credit, deduct on the whole payment amount as identification of levy components is not possible.

---

---

---