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    <title>How to deal with a transaction which is covered both under section 194Q as well as section 206C(1H)?</title>
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    <description>When a sale of goods triggers both Section 194Q and Section 206C(1H), the buyer must first deduct tax under Section 194Q, and if the buyer does so the seller has no obligation to collect tax under Section 206C(1H).</description>
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