TDS · TDS ON COMMON PAYMENTS
TDS on Goods Purchases: The ₹10 Crore and ₹50 Lakh Tests
Work through buyer turnover, seller-wise purchase limits, the 0.1% rate, advances and reconciliation.
By Vyapar Setu Online | TDS on common payments · 27 October 2026
TDS learning series · TDS on common payments · Article 13 of 25
For goods purchases, there are two separate gates: the buyer’s preceding-year business turnover and purchases from an individual resident seller. Confusing them is a common reason for missed or unnecessary TDS.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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