E commerce withholding tax: operators must deduct at source on facilitated sales, with a small seller exemption and binding guidelines. An e-commerce operator facilitating sales or services through its platform must deduct tax at source on the gross amount at the time of credit or payment to the e-commerce participant; direct payments by purchasers are treated as amounts credited by the operator. Individuals and Hindu undivided families below a specified annual gross turnover are exempt if they furnish the required tax identity. Tax deducted under this provision precludes additional TDS under other Part B provisions, except for operator receipts for advertising or unrelated services. The Board may issue binding guidelines to resolve implementation difficulties, and the section defines key terms and deems the operator responsible for payment.