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TDS on Purchase of goods (buyer turnover > ₹10 crore) (Section 194Q)
Section 194Q requires TDS at 0.1% on purchase of goods (buyer turnover > ₹10 crore) above Purchases above ₹50 lakh from one seller in a year. Without a PAN the rate is 20% (s. 206AA).
TDS on Purchase of goods (buyer turnover > ₹10 crore) (Section 194Q)
TDS u/s 194QBelow the threshold (Purchases above ₹50 lakh from one seller in a year) — no TDS, unless the yearly total crosses it
Rate
0.1%
Threshold
Purchases above ₹50 lakh from one seller in a year
| Section | Nature | Rate | Threshold |
|---|---|---|---|
| 194A | Interest other than on securities (bank/FD) | 10% | ₹50,000 a year from banks/post office (₹1,00,000 for senior citizens); ₹10,000 from others |
| 194C | Payments to contractors | 1% / 2% | ₹30,000 per payment or ₹1,00,000 in a year |
| 194H | Commission or brokerage | 2% | ₹20,000 a year |
| 194I(b) | Rent — land, building, furniture | 10% | ₹50,000 per month (or part of a month) |
| 194I(a) | Rent — plant & machinery | 2% | ₹50,000 per month (or part of a month) |
| 194IB | Rent paid by individuals/HUF not under audit | 2% | ₹50,000 per month |
| 194J | Fees for professional services | 10% | ₹50,000 a year |
| 194J | Fees for technical services / call centre | 2% | ₹50,000 a year |
| 194Q | Purchase of goods (buyer turnover > ₹10 crore) | 0.1% | Purchases above ₹50 lakh from one seller in a year |
| 194O | E-commerce operator payments | 0.1% | ₹5 lakh a year for individual/HUF sellers |
| 194T | Salary, remuneration, interest to partners | 10% | ₹20,000 a year |
| 194D | Insurance commission | 2% / 10% | ₹20,000 a year |
| 194B | Lottery, crossword, game winnings | 30% | ₹10,000 per transaction |
| 194R | Business perquisites / benefits | 10% | ₹20,000 a year |
| 194S | Transfer of virtual digital assets (crypto) | 1% | ₹10,000 a year (₹50,000 for specified persons) |
| 194N | Cash withdrawal above ₹1 crore | 2% | ₹1 crore a year (₹20 lakh if no ITR filed for 3 years) |
Purchase of goods (buyer turnover > ₹10 crore). Deposit TDS by the 7th of the next month (30 April for March) and file the quarterly TDS return. Under the Income-tax Act, 2025 (from 1 April 2026) these payments sit in section 393's tables.
Estimates for information only — not financial, tax or investment advice. Rates and rules change; confirm with an official source or a qualified professional. Disclaimer
Frequently asked questions
What is the TDS rate u/s 194Q?
0.1%.
What is the threshold for 194Q?
Purchases above ₹50 lakh from one seller in a year
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