Sponsored
    Follow Us:
Sponsored

Section 194O TDS by E-Commerce Operator

PROVISION

When E-Commerce Operator provides its platform to E-Commerce participant

  • for sale of goods or
  • services or
  • both then,

E-Commerce operator must deduct 1% TDS

  1. at the time of credit of amount of sale of goods, service or both to the account of e commerce participant or
  2. at the time of making payment to an e commerce participant by any other mode, (whichever is earlier).

जब ई-कॉमर्स ऑपरेटर ई-कॉमर्स प्रतिभागी के माध्यम से माल को बेचता है या फिर सेवाओं को देता है या फिर दोनों करता है उक्त दशा में,

ई-कॉमर्स ऑपरेटर को १% टीडीएस काटना होगा

१.) जब ई-कॉमर्स प्रतिभागी के अकाउंट को क्रेडिट किया जाएगा या फिर

२.) जब ई-कॉमर्स प्रतिभागी को भुगतान किया जाएगा ( दोनों में से जो भी पहले होगा)

E-Commerce Operator

TERMS

“e-commerce operator” means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce and is responsible for paying to e-commerce participant.

“ई-कॉमर्स ऑपरेटर” का अर्थ है एक व्यक्ति जो इलेक्ट्रॉनिक कॉमर्स के लिए डिजिटल या इलेक्ट्रॉनिक सुविधा या प्लेटफॉर्म का मालिक है, संचालित या प्रबंधन करता है और ई-कॉमर्स प्रतिभागी को भुगतान करने के लिए जिम्मेदार है।

It means if XYZ limited create online shopping website and provide facility to others to use its website and sell their product than XYZ limited will be treated as E-Commerce Operator and other person who is selling goods through online platform of XYZ Limited will be treated as E-Commerce participant.

इसका मतलब है कि अगर XYZ लिमिटेड ऑनलाइन शॉपिंग वेबसाइट बनाता है और दूसरों को अपनी वेबसाइट का उपयोग करने और अपने उत्पाद को बेचने की सुविधा प्रदान करता है तो इसे ई-कॉमर्स ऑपरेटर और अन्य व्यक्ति जो XYZ लिमिटेड के ऑनलाइन प्लेटफॉर्म के माध्यम से सामान बेच रहे हैं ई-कॉमर्स प्रतिभागी माना जाएगा।

“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.

DIRECT PAYMENT BY BUYER TO E-COMMERCE PARTICIPANT

Any amount directly paid by purchaser to E Commerce participant shall be deemed to be the amount credited or paid by E-Commerce operator to E-Commerce participant for the purpose of TDS liability in this section.

ई-कॉमर्स प्रतिभागी को क्रेता द्वारा सीधे भुगतान की गई राशि को टीडीएस देयता के उद्देश्य से ई-कॉमर्स ऑपरेटर द्वारा जमा या भुगतान की गई राशि माना जाएगा।

EXEMPTION

  • In case of Individual and HUF where gross amount of such sale or service does not exceed Rs. 5 lakhs than E-Commerce operator is not required to deduct TDS if they have provided PAN or Aadhar to E-Commerce Operator.

(Individual और HUF की दशा में यह सेक्शन लागु नहीं होगा यदि विक्रय या सेवाओं या दोनों की राशि किसी वित्तीय वर्ष में 5 लाख से काम होगी और उनके द्वारा इ-कॉमर्स ऑपरेटर को PAN और आधार की कॉपी प्रदान की जायेगी)

  • Provided that the provisions of this sub-section shall not apply to any amount or aggregate of amounts received or receivable by an e-commerce operator for hosting advertisements or providing any other services which are not in connection with the sale or services referred to in sub-section (1).
  • This section does not apply on Non-Resident E-Commerce Participants.

Sponsored

Author Bio

CA I Educator I Auditor I Author I Motivational Speaker I Poet I Orator View Full Profile

My Published Posts

GST on Buy One Get One Free Scheme, Secondary Discounts & issuance of Credit Notes Updated Return – Section 139(8A) – Income Tax – (FAQs) Amendment in E-Way Bill Requirement in Madhya Pradesh Summary of Fresh Start Process (Individual & Partnership Firm) under IBC 2016 Important Provisions of Transfer of Property Act 1882 View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
December 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031