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of <h1>E-commerce operators must deduct 0.1% tax under Section 194O on payments to platform participants</h1> Section 194O of the Income Tax Act, 1961 mandates e-commerce operators to deduct tax at source at 0.1% on gross amounts credited or paid to e-commerce participants for sales or services facilitated through their digital platforms. The deduction applies at the time of credit or payment, whichever is earlier. Exemptions exist for individual participants and Hindu undivided families with annual gross amounts not exceeding five lakh rupees, provided they furnish PAN or Aadhaar numbers. Transactions subject to this deduction are exempt from other tax deduction provisions, except for advertising and unrelated services.
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