E-commerce transactions: ECOs must withhold 1% TDS on gross transaction value, including linked fees when applicable. Section 194-O mandates 1% withholding by the e-commerce operator on the gross amount of sales or services at the time of credit, payment or deemed payment. The operator who makes the final payment or deemed payment to the seller must deduct, deposit tax, file Form 26Q and issue Form 16A. Gross amount includes transaction-linked fees (shipping, packaging, convenience, commissions) and platform fees where linked; GST or state levies separately indicated may be excluded if deduction is on credit. Purchase-return adjustments and treatment of seller versus ECO discounts are specified.