Section 194O - TDS on payments by E-commerce Operator to E-commerce Participant

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..... ilitated 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, shall deduct tax at source. [ Section 194O( .....

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..... at source, Any sum credited or paid or likely to be credited or paid during the previous year to the account of an e-commerce participant, being an individual or Hindu undivided family, where the gross amount of such sale or services or both during the previous year does not exceed 5 lakh rupees and such e-commerce participant has furnished his Permanent Account Number or Aadhaar number to the e-c .....

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..... ducts, over digital or electronic network; * (b) "e-commerce operator" means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce; * (c) "e-commerce participant" means a person resident in India selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce; .....

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