Payment of certain sums by e-commerce operator to e-commerce participant

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..... ices of an e-commerce participant is facilitated by an e-commerce operator through its digital or electronic facility or platform (by whatever name called), such e-commerce operator shall, at the time of credit of amount of sale or services or both to the account of an e-commerce participant or at the time of payment thereof to such e-commerce participant by any mode, whichever is earlier, deduct .....

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..... or Hindu undivided family, where the gross amount of such sale or services or both during the previous year does not exceed five lakh rupees and such e-commerce participant has furnished his Permanent Account Number or Aadhaar number to the e-commerce operator. (3) Notwithstanding anything contained in Part B of this Chapter, a transaction in respect of which tax has been deducted by the e-com .....

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..... ment, and shall be binding on the income-tax authorities and on the e-commerce operator. (6) For the purposes of this section, e-commerce operator shall be deemed to be the person responsible for paying to e-commerce participant. Explanation .-For the purposes of this section,- (a) electronic commerce means the supply of goods or services or both, including digital products, over digit .....

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