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Section 194O

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Section 194H Applicability on Commission of E-Commerce Operators

Income Tax : The introduction of Section 194O in the Income Tax Act, 1961 for e-commerce transactions, has created certain overlaps with Sectio...

February 11, 2025 16647 Views 0 comment Print

Key TDS Changes Effective from 1st October, 2024

Income Tax : Important TDS rate changes from October 1, 2024, affecting insurance, rent, commissions, mutual funds, and e-commerce. Learn about...

September 27, 2024 79452 Views 1 comment Print

Understanding TDS Obligations for E-commerce Operators under Section 194-O

Income Tax : Explore Section 194-Os impact on e-commerce tax compliance. Learn about TDS obligations, rates, and procedures for seamless financ...

March 4, 2024 3741 Views 0 comment Print

Understanding TDS Obligations for E-commerce Operators under Section 194O

Income Tax : Explore Section 194-O of the Income Tax Act, focusing on Tax Deducted at Source (TDS) requirements for e-commerce operators. Under...

February 13, 2024 2886 Views 1 comment Print

Breakdown of Income Tax Circular No. 20 of 2023 dated December 28, 2023

Income Tax : Explore resolutions for CBDT Circular No. 20/2023 issues: TDS responsibilities, fees inclusion, treatment of taxes, purchase-retur...

January 27, 2024 11955 Views 0 comment Print


Latest News


Section 194-O Amendment: Lower TDS Rate for E-commerce Payments

Income Tax : Understand Section 194-O amendment reducing TDS rate from 1% to 0.1% for e-commerce payments, effective October 2024. Impact on e-...

July 24, 2024 2142 Views 0 comment Print


Latest Judiciary


ITAT: Profit Cannot Be Estimated Arbitrarily Merely Because Books Were Not Produced

Income Tax : The Tribunal ruled that the Assessing Officer erred in applying a 6% net profit rate without examining comparable cases engaged in...

June 13, 2026 321 Views 0 comment Print

CPC Cannot Reduce TDS Credit Based on Turnover Differences in 26AS: ITAT Delhi

Income Tax : The issue involved restriction of TDS credit due to mismatch between Form 26AS and return. ITAT held that such adjustments require...

April 10, 2026 3618 Views 0 comment Print

TDS Credit Restricted Wrongly: ITAT Cites Double Deduction Error on Same Sales

Income Tax : ITAT Pune ruled that the CPC erred in restricting TDS credit for a cooperative society based on a turnover mismatch in Form 26AS. ...

November 4, 2025 378 Views 0 comment Print

Calcutta HC directs CBDT to dispose Representation made U/s 194O

Income Tax : Mjunction Services Ltd. Vs Union of India (Calcutta High Court) HC directs CBDT to dispose the representation made U/S 194O: A sin...

September 15, 2021 2385 Views 0 comment Print


Latest Notifications


CBDT issues guidelines on TDS under section 194-O of Income-tax Act, 1961

Income Tax : Stay updated with Circular No. 20/2023 on Income Tax Section 194-O. Learn guidelines for e-commerce operators, TDS on gross sales,...

December 28, 2023 38541 Views 0 comment Print

Guideline on TDS/TCS under Section 194O, section 194Q & Section 206C

Income Tax : Guidelines under sub-section (4) of section 194-0, sub-section (3) of section 194Q and sub­section (1-I) of section 206C of the I...

November 25, 2021 25881 Views 0 comment Print

CBDT clarifies doubts on account of new TCS provisions

Income Tax : Finance Act, 2020 amended provisions relating to TCS with effect from 1st October, 2020 to provide that seller of goods shall coll...

September 30, 2020 46980 Views 10 comments Print

TDS under Section 194O- CBDT issues Guidelines

Income Tax : Finance Act, 2020 inserted a new section 194-0 in the Income-tax Act 1961 which mandates that with effect from 1st day of October,...

September 29, 2020 158367 Views 0 comment Print


CBDT issues guidelines on TDS under section 194-O of Income-tax Act, 1961

December 28, 2023 38541 Views 0 comment Print

Stay updated with Circular No. 20/2023 on Income Tax Section 194-O. Learn guidelines for e-commerce operators, TDS on gross sales, discounts, and more. Detailed insights here

TDS on E-commerce operator/Online Businesses Section 194O with FAQs

November 29, 2023 7044 Views 0 comment Print

Explore Section 194-O on TDS for E-commerce operators and online businesses. Learn about the nature of transactions, entities involved, FAQs, and key aspects. Find answers to common questions on TDS rates, when to deduct, and more. Stay informed and compliant in the evolving digital business landscape

Navigating Equalisation Levy and TDS u/s 194O: A Comprehensive Exploration of E-commerce Taxation

August 29, 2023 7125 Views 0 comment Print

Dive deep into Intricacies of e-commerce taxation in India with a comprehensive look at Equalisation Levy and TDS under Section 194-O.

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

July 25, 2023 57597 Views 4 comments Print

Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Easy-to-understand guide.

Summary of TDS on Property, Cash withdrawals and others

May 1, 2023 4314 Views 0 comment Print

Explore TDS essentials: Section 194IA for Property Sale, 194N for Cash Withdrawals, 194O for E-commerce, and 194IB for Rent. Get insights on rates, thresholds, and compliance.

TDS under Section 194O of Income Tax Act, 1961 w.e.f. 01/10/2020

March 30, 2023 11154 Views 1 comment Print

Unravel the intricacies of TDS under Section 194-O of the Income Tax Act, 1961 effective from 01/10/2020. Explore its applicability, limits, eligibility criteria for e-commerce operators and participants, and grasp the essentials for compliance.

TDS Rate Chart for FY 2023-2024 (AY 2024-2025)

February 11, 2023 847473 Views 3 comments Print

TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold Limits. Tax Deduction at Source (TDS) now at 3 crore limit for co-operative societies.

TDS applicability on purchase of goods under section 194Q

January 19, 2023 578139 Views 14 comments Print

Discover the applicability of TDS under section 194Q of the Income Tax Act for purchase of goods of value exceeding INR 50 Lakhs. Get to know how the provision, effective from 1st July 2021, affects you, here!

TDS Rate Chart for FY 2022-23 / AY 2023-24 – Updated

June 13, 2022 555243 Views 6 comments Print

Explore the updated Income Tax TDS Rate Chart for FY 2022-23 / AY 2023-24. Comprehensive guide covering TDS rates on various incomes as per the Income-tax Act. Stay informed to ensure accurate tax deductions.

TDS on Payment by E-Commerce Operator To E-Commerce Participant

May 12, 2022 11001 Views 1 comment Print

Demystify TDS on payments by E-Commerce Operators to participants with Section 194-O. Understand the nature, deductor responsibilities, time of deduction, rates, and exemptions. Stay compliant and navigate the complexities of E-Commerce transactions

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