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Section 194-O TDS on E-commerce

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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)
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.


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