E-commerce participant definition covers Indian residents selling goods, services, or digital products through electronic commerce platforms for TDS and TCS. E-commerce participant means a person resident in India selling goods or providing services, including digital products, through a digital or electronic ... Summary
E-commerce participant definition covers Indian residents selling goods, services, or digital products through electronic commerce platforms for TDS and TCS.
E-commerce participant means a person resident in India selling goods or providing services, including digital products, through a digital or electronic facility or platform for electronic commerce, for TDS/TCS purposes. The definition is reflected in the Income-tax Act, 2025 and corresponds to the definition under the Income-tax Act, 1961.
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