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Widening the scope of TDS on E-commerce transactions through insertion of a new section.

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..... ide for a new levy of TDS at the rate of one per cent. with the following key points: • The TDS is to be paid by e-commerce operator for sale of goods or provision of service facilitated by it through its digital or electronic facility or platform; • E-commerce operator is required to deduct tax at the time of credit of amount of sale or service or both to the account of e-commerce parti .....

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..... perator, during the previous year does not exceed five lakh rupees and such e-commerce participant has furnished his Permanent Account Number (PAN) or Aadhaar number to the e-commerce operator. • A transaction in respect of which tax has been deducted by the e-commerce operator under this section or which is not liable to deduction under the exemption discussed in the previous bullet, there s .....

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..... in India selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce. • electronic commerce is defined to mean the supply of goods or services or both, including digital products, over digital or electronic network. • services is defined to include fees for technical services and fees for professional .....

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