This document provides a comprehensive FAQ on Tax Deducted at Source (TDS) for E-Commerce Operators under Section 194-O, effective from April 1, 2020. It clarifies who is responsible for TDS deduction, defines key terms like E-commerce Operator and Participant, and details the rate of deduction (1% on gross sales) and circumstances where TDS is not applicable. This guide is particularly useful for e-commerce businesses and operators needing to understand their TDS obligations.