TaxTMI 
TaxTMI 
Whether TDS is to be deducted by Restaurant (a partnership firm liable to audit u/s 44AB) on Zomato & Swiggy Commission & Other Charges, considering the fact that TDS is being deducted by Zomato & Swiggy u/s 194O.
TDS deduction by Restaurant on Zomato & Swiggy Commission & Other Charges ?
27 Mar 2024 
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TDS on e commerce payments: restaurants need not deduct when e commerce operators deduct under section 194O.
Where an online food aggregator collects payments, deducts commission and charges, and withholds tax under the e commerce withholding mechanism, the restaurant that receives net proceeds from the platform is not independently obligated to deduct TDS because the platform acts as the collecting intermediary and the operative payer responsible for withholding. (AI Summary)
Where an online food aggregator collects payments, deducts commission and charges, and withholds tax under the e commerce withholding mechanism, the restaurant that receives net proceeds from the platform is not independently obligated to deduct TDS because the platform acts as the collecting intermediary and the operative payer responsible for withholding. (AI Summary)