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Section 194O of Income Tax Act

📣TDS on payments to e-commerce participants ✅Applicability: This section is applicable to both resident and non-resident E-commerce operators (e.g. Flipkart, Amazon) making payment to e-commerce participants (Sellers) who are selling goods or providing services through its digital platform. ✅Applicable from: 1st October, 2020 ✅Explanation: If you are selling goods or providing services (e-commerce participant) through