Claim of tds under section 194Q, Income Tax

[Rakesh Bansal]

Sir, my client is a commission agent (Kacha Arhatiya) and is in business of selling agriculture crop on behalf of the farmers. During fy 2021-22, their sales of crop exceeded Rs.1.50 Crore and the buyer of crop made deduction of tax at source in accordance with the provisions of section 194Q.

As a matter of fact/law the turnover in the case of such type of commission agent is the receipt of commission alone. The other amount pertaining to the value of goods has been excluded from the amount of turnover.

My query on the issue is that how to claim and reflect the amount of TDS in the return of income and also how to match it with the turnover in the schedule of TDS. Hope my question will be clear.