https://www.taxtmi.com/article/detailed?id=9426 E-commerce operators must deduct tax at source at the prescribed rate at the earlier of credit or payment on the gross amount of sales or services effected through their platform (excluding separately invoiced GST); payments made directly by purchasers but facilitated by the operator are deemed credited by the operator. Individuals and HUFs below the threshold are exempt if PAN or Aadhaar is furnished. Amounts subjected to this deduction are not liable to other TDS provisions except for specified non-sale receipts, and Board guidelines may be issued to resolve implementation difficulties. en-us Thu, 20 Aug 2020 08:25:10 +0530 Thu, 20 Aug 2020 08:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9426 E-commerce operators must deduct tax at source at the prescribed rate at the earlier of credit or payment on the gross amount of sales or services effected through their platform (excluding separately invoiced GST); payments made directly by purchasers but facilitated by the operator are deemed credited by the operator. Individuals and HUFs below the threshold are exempt if PAN or Aadhaar is furnished. Amounts subjected to this deduction are not liable to other TDS provisions except for specified non-sale receipts, and Board guidelines may be issued to resolve implementation difficulties. Articles Income Tax Thu, 20 Aug 2020 08:25:10 +0530 https://www.taxtmi.com/article/detailed?id=9426