https://www.taxtmi.com/manuals?id=1246 Section 393(1), serial no. 8 establishes tax deduction at source requirements for taxable life-insurance proceeds, purchases of goods, specified senior citizens, business or professional benefits and perquisites, e-commerce transactions, and transfers of virtual digital assets. Purchases of goods are subject to deduction only on the amount exceeding the prescribed threshold and only where no other tax-deduction or tax-collection provision applies. E-commerce operators bear the deduction obligation for platform-facilitated sales or services, while virtual-digital-asset transfers take priority where both mechanisms apply. Non-cash or insufficient-cash consideration requires tax payment before release. en-us Mon, 05 Oct 2015 11:12:00 +0530 Sat, 29 Aug 2026 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1246 Section 393(1), serial no. 8 establishes tax deduction at source requirements for taxable life-insurance proceeds, purchases of goods, specified senior citizens, business or professional benefits and perquisites, e-commerce transactions, and transfers of virtual digital assets. Purchases of goods are subject to deduction only on the amount exceeding the prescribed threshold and only where no other tax-deduction or tax-collection provision applies. E-commerce operators bear the deduction obligation for platform-facilitated sales or services, while virtual-digital-asset transfers take priority where both mechanisms apply. Non-cash or insufficient-cash consideration requires tax payment before release. Manuals Income Tax Mon, 05 Oct 2015 11:12:00 +0530 https://www.taxtmi.com/manuals?id=1246