<s>[INST] Whether the provision of section 194Q applies where a seller is a person whose income is exempted from income tax? [/INST] No tax is required to be deducted where goods are purchased from a seller who as a person is exempt from income tax under the Income-tax Act or any other Act passed by the Parliament.

However, this exemption is not available if only part of the income of the seller is exempt from tax.​ </s>