"The author is a CA, having core competency in direct taxation and litigation. Author have developed strong skills in tax research, analysis, communication, and advocacy, and have contributed to the successful resolution of multiple complex and challenging cases. Author can be reached at kummarajay5005@gmail.com."
Explore key guidelines outlined in CBDT Circular 20/2023 for TDS in e-commerce sector. Learn about multiple ECO transactions, inclusion of fees, GST treatment, purchase returns, and discount deductions