https://www.taxtmi.com/forum/issue?id=118733 A buyer purchasing through a commission agent must generally withhold tax on the goods value under section 194Q, excluding the commission portion which is subject to separate withholding; however, administrative guidance excludes purchases from sellers who are tax exempt (for example, agricultural income exempt under the statute), and obtaining a certificate from the agent confirming sellers' exempt status is a practical step. en-us Sun, 03 Sep 2023 12:01:11 +0530 Thu, 23 Jan 2025 14:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118733 A buyer purchasing through a commission agent must generally withhold tax on the goods value under section 194Q, excluding the commission portion which is subject to separate withholding; however, administrative guidance excludes purchases from sellers who are tax exempt (for example, agricultural income exempt under the statute), and obtaining a certificate from the agent confirming sellers' exempt status is a practical step. Discussion-Forum Income Tax Sun, 03 Sep 2023 12:01:11 +0530 https://www.taxtmi.com/forum/issue?id=118733