E-commerce payment tax exemption applies where individual or HUF participants meet turnover threshold and furnish PAN or Aadhaar.

Non-deduction of tax on payments by e-commerce operators applies to payments otherwise subject to tax deduction at source where the e-commerce participant is an Individual or Hindu Undivided Family. The exemption is available only where gross sales, services, or both during the tax year do not exceed the prescribed threshold and the participant furnishes a Permanent Account Number or Aadhaar number to the e-commerce operator. All conditions must be fulfilled.

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