Applicability of TDS on buying of Unlisted shares?

Applicability of TDS on buying of Unlisted shares?

If the transactions for the year exceeds 50 lacs and the turnover/gross receipts of the Buyer & Seller exceeds 10 crores Buyer will deduct TDS @0.1% (in excess of ₹50 lakhs) u/s 194Q .

If the transaction value for the year exceeds 50 lacs but turnover/gross receipts is less than 10 crores in this case TDS will not be applicable US 194Q.