E-commerce payment tax deduction exemption applies where individual or HUF participants meet turnover and identification conditions.

Section 393(4) provides a no-deduction-at-source exception for payments by an e-commerce operator to an e-commerce participant otherwise subject to deduction under section 393(1). Non-deduction is available only where the participant is an individual or Hindu Undivided Family, the gross amount of sales, services, or both during the tax year remains within the prescribed threshold, and the participant has furnished a Permanent Account Number or Aadhaar number to the e-commerce operator.

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