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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>E-commerce platforms must deduct 0.1% TDS under Section 194O, rising to 5% without PAN from October 2024.</h1> Section 194O mandates that e-commerce operators deduct tax at source (TDS) on payments made to e-commerce participants. The deduction occurs either when the sale or service amount is credited to the participant's account or when payment is made, whichever is earlier. From October 1, 2024, the TDS rate is 0.1% of the gross amount, increasing to 5% if no PAN is provided. Exceptions apply for individuals or Hindu undivided families with annual sales or services not exceeding 5 lakh rupees, provided they furnish their PAN or Aadhaar. Transactions with deducted TDS under this section are exempt from other TDS provisions.

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