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Section 194O - Payment of certain sums by e-commerce operator to e-commerce participant - Income-tax Act, 1961

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..... e-commerce participant or at the time of payment thereof to such e-commerce participant by any mode, whichever is earlier, deduct income-tax at the rate of one per cent. of the gross amount of such sales or services or both. Explanation.-For the purposes of this sub-section, any payment made by a purchaser of goods or recipient of services directly to an e-commerce participant for the sale of goods or provision of services or both, facilitated by an e-commerce operator, shall be deemed to be the .....

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Section 194O - Payment of certain sums by e-commerce operator to e-commerce participant - Income-tax Act, 1961

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..... ter: Provided that the provisions of this sub-section shall not apply to any amount or aggregate of amounts received or receivable by an e-commerce operator for hosting advertisements or providing any other services which are not in connection with the sale or services referred to in sub-section (1). (4) If any difficulty arises in giving effect to the provisions of this section, the Board may, with the approval of the Central Government, issue guidelines for the purpose of removing the difficul .....

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Section 194O - Payment of certain sums by e-commerce operator to e-commerce participant - Income-tax Act, 1961

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