Applicability of WHT on import of Goods - Income Tax

Dear Experts, I would like to clarify whether A Ltd, an Indian company, is required to deduct TDS while making a payment of INR 5 crores to S Ltd, a Singapore-based company, for the import of goods into India. Section 194Q of the Income Tax Act pertains to TDS on the purchase of goods; however, it is applicable only when the seller is a resident of India . Since S Ltd is a non-resident entity, the provisions of Section 194Q would not be applicable in this case, and hence, TDS under this section is not required to be deducted. That said, should the applicability of TDS under Section 195 be considered for such cross-border transactions? Section 195 mandates the deduction of tax on payments made to non-residents, provided the amount is chargeable to tax under the Act. It covers payments such as interest or any other sum (excluding salaries), and the deduction is to be made at the time of credit or payment, whichever is earlier, at the prescribed rates. Kindly advise on the appropriate TDS provisions applicable in this scenario. Warm regards, S. Ram