Examine the applicability of Tax Deducted at Source (TDS) and compute the amount of tax required to be deducted, if any, in each of the following…

8. (i) Since Mr. Vivek's turnover during the P.Y. 2024-25 exceeded ₹ 10 crores and the aggregate value of goods purchased from M/s Zenith Traders during the P.Y. 2025-26 exceeded ₹ 50 lakhs, he is liable to deduct tax at source under section 194Q. Tax is required to be deducted at 0.1% on the value of purchases exceeding ₹ 50 lakhs, at the time of credit or payment, whichever is earlier. Since the seller's account was credited on the respective dates of purchase, TDS is deductible at the time of credit. On 15.5.2025 = Nil (No tax is to be deducted u/s 194Q on the purchases made on 15.5.2025 since the purchases made till that date have not exceeded the threshold of ₹ 50 lakhs On 22.8.2025 = 0.1% of ₹ 5 lakhs (amount exceeding ₹ 50 lakhs) = ₹ 500 On 18.11.2025 = 0.1% of ₹ 29 lakhs = ₹ 2,900. Total TDS deductible under section 194Q = ₹ 3,400. (ii) ABC Technologies Ltd. is required to deduct tax at source under section 194J at 10% on the sitting fees paid to its director. The threshold limit of ₹ 50,000 prescribed under section 194J is not applicable in respect of sitting fees paid to a director. Accordingly, TDS = ₹ 42,000 × 10% = ₹ 4,200. (iii) Under section 194LA, tax is deductible only where the amount of compensation or enhanced compensation paid on compulsory acquisition of immovable property (other than agricultural land) exceeds ₹ 5,00,000 during the financial year. Since the compensation paid to Mr. Raghav amounts to ₹ 4,80,000, which does not exceed the prescribed threshold limit, no tax is required to be deducted at source under section 194LA.