Tag: Section 194O

TDS on E-commerce Transactions – Section 393(1) (194O)

The provisions relating to TDS on e-commerce transactions have been restructured under the Income-tax Act, 2025. The earlier Section 194O of the Income-tax Act, 1961 is now covered under Section… Read more »

Section 194O – TDS on Payments by E-Commerce Operators to Participants

Section 194O was introduced in the Union Budget 2020 and came into effect from 1st October 2020. It requires e-commerce operators to deduct TDS on the gross amount of sales… Read more »

Reduction / Optimization of TDS Rates W.E.F. 1st October ‘24

Effective from 1st October 2024, Tax Deducted at Source (TDS) rates have been reduced. These are part of the government’s ongoing efforts to simplify tax compliance and minimize the financial… Read more »