https://thetaxtalk.com/2022/11/tds-u-s-194q-required-even-if-the-seller-has-done-tcs-u-s-206c1h-need-for-amendment-in-income-tax-act-in-view-of-the-sc-ruling-in-ahmedabad-urban-development-authority/
TDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act in view of the SC ruling in Ahmedabad Urban Development Authority