TDS on E-commerce Transaction

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Last updated: 02 March 2020
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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.

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Submitted by · Posted 02 March 2020 · Other files by Kishan Mer · Report
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