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	Finance Bill, 2020 proposed to Insert sec 194-O, where E-commerce Operator ("Operator") liable to deduct TDS from payment made to E-commerce participant ("Participant") in respect of sale of goods or services or both facilitated by operator through its digital or electronic platform, at rate of 1%, at time of credit or payment w. e. earlier.
 
  
  
  LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
 
                                
                             
  
  