Suppose you're selling products online through an e-commerce platform — did you know the platform might deduct tax before paying you? Under Section 194O, is it the seller or the marketplace responsible for TDS? And what if the buyer is also charged TCS on the same transaction — can both happen together? As digital commerce grows, so do the tax rules around it. Are you clear on who deducts what, and when?
- Under Section 194O, is TDS applicable if the e-commerce participant is an individual with turnover below the audit limit?
- Can both TDS under 194O and TCS under Section 206C(1H) apply on the same transaction between a seller and buyer?
- If the e-commerce operator doesn’t deduct TDS under 194O, is the seller still liable to deduct tax separately?
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