Section 194-O - Payment of certain sums by e-commerce operator to e-commerce participant (Rationalisation and Simplification of taxation of Capital Gains)

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..... rary contained in any of the provisions of Chapter XVII-B , where sale of goods or provision of services 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 t .....

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