Whether the services as per section 194-O includes all type of services or only Fees for Technical Services and Professional Services? Please through some light on this.
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Quick Summary
This discussion clarifies the scope of Section 194-O of the Income Tax Act, 1961, concerning TDS on e-commerce transactions. It addresses whether the section applies only to specific services like technical or professional services, or if it encompasses all types of services provided through an e-commerce platform. The consensus leans towards a broader interpretation, suggesting that TDS under this section applies to sales of goods or services facilitated by e-commerce operators.
Appreciated your response. Just wanted to understand, how it can be interpreted that all services are included? There is a difference between including and includes. Under Explanation (a) definition of E-commerce uses the word "including" for digital products. it means it is a wider definition. but the same is not there in Services.