Section 194-O TDS on E-commerce

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.
Replies (4)
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.

It includes fees for technical services and professional services as defined in section 194J of the Income tax act, 1961.
Tax deductible upon sales of goods or services through e-commerce platform. All services r covered.
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.
Sale /Service through -Digital Platform, Simply Means.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register