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<h1>E-commerce operators must deduct tax under Section 194-O; sellers exempt from collecting tax under Section 206C(1H).</h1> If a transaction falls under both Section 194-O and Section 206C(1H) of the Income Tax Act, tax must be deducted under Section 194-O. After the e-commerce operator deducts tax on a transaction, the seller is not obligated to collect tax under Section 206C(1H) for that same transaction.