TDS Deduction on purchase of Goods

TDS Section 194Q-TDS on Purchase of Goods w.e.f 01.07.2021
Applicability of Section 194Q:
•Buyer’s turnover exceeds 10 Cr in previous year
•Payment exceeds over & above ₹50 Lakh in current year
•TDS@0.10% if PAN available
•TDS@5% if no PAN available