CBDT Issues Guidelines u/s 194-O of the Income-tax Act, 1961

Last updated: 29 December 2023


Section 194-O of the Income-tax Act, 1961 (the Act) provides that an e-commerce operator shall deduct income-tax at the rate of one per cent of the gross amount of sale of goods or provision of service, or both, facilitated through its digital or electronic facility or platform. Vide CBDT Cir

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Category Income Tax   Report

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