TDS on E-commerce Transaction

Last updated: 02 March 2020
Quick Summary
This document explains the Tax Deducted at Source (TDS) implications for e-commerce transactions in India, particularly under Section 194-O introduced by the Finance Bill, 2020. It details the TDS rate of 1% for e-commerce operators facilitating sales and the 5% rate if PAN/Aadhaar is not provided. The guide also outlines exemptions, such as for individuals or HUFs with sales below INR 5 Lakhs, and clarifies the responsibilities of e-commerce operators and participants. It's a vital resource for businesses operating within the Indian e-commerce landscape.

File details
PDF 633 KB 0 downloads Income Tax
File description
TDS on E-commerce Transaction Read more at: https://www.caclubindia.com/share_files/files_upload_form.asp #pdf
Download PDF 633 KB Like
Submitted by · Posted 02 March 2020 · Other files by Kishan Mer · Report
Comments

Recent Files in Income Tax

View more →
PDF

FAQs on TAN as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Tax Audit as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025

17 September 2026 Download
PDF

Withholding Tax Rates as per IT Act 2025

14 September 2026 Download
PDF

ICAI Releases Handbook on Residential Status for NRIs

10 September 2026 Download
PDF

User Manual of UDIN Portal for ICAI DigiCA Platform

01 September 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ajay khannaajay khannaPro Member CA Sunny SharmaCA Sunny SharmaPro Member Ashwini ThoratAshwini ThoratPro Member Bharat UgileBharat UgilePro Member RAHUL SURANARAHUL SURANA
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. Processing Status of Citizen’s Charter Applications as of Sept 30, 2026
  2. RBI Bulletin - September 2026
  3. RBI | Report of the Advisory Committee on Ways and Means Advances to State Govts
  4. Monthly Economic Review - Sept 2026
  5. ICSI | Exposure Draft of Proposed Syllabus 2027
  6. ICAI Students' Journal: October 2026 Edition
  7. CA Intermediate Financial Management and Strategic Management Paper New Course September 2026

Latest Job Openings

View all
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details