TDS U/S 194Q ON PURCHASE FROM KACHHA ARTIYA - Income Tax

A Person Has , Let s Say Mr A, Turnover Above 10 Crore In AY 2021-22. He Is A Trader In The Grain Market. Mr A Buys Goods From Agent I.E. Kacha Adatiya. This Agent Acquires Goods From The Different Farmers In The Gram Market. Agent Issues A Sale Bill To Mr A In Which He Charges The Cost Of The Goods, Commission And GST. Mr A Does Not Know Who The Actual Seller Is, He Only Knows The Agent. The Agent Reports Only Commission Income In His Books Of Account And The Cost Of The Goods He Charges In The Bill Gets Adjusted Against The Farmer s Payment. Hence, The Cost Of Goods is Not Turnover/Sale Income For Him. Now My Question Is From View Point Of Buyer I.E. Mr A: Whether He Is Required To Deduct TDS U/S 194Q On Cost Of Goods Paid To The Agent? He Already Deducts TDS U/S 194H On Commission Paid To The Agent.