https://www.taxtmi.com/article/detailed?id=9488 Section 194-O requires e commerce operators to deduct TDS on amounts attributable to sales or services facilitated through their platforms, deeming direct payments by purchasers to participants as payments or credits by the operator. This deeming rule compels operators to include transactions not routed through them in the gross amount subject to deduction, creating implementation difficulties and potential inconsistency with the principle that sums deducted are deemed income of the deductee. The Board may issue guidelines to remove difficulties and representations have been made seeking reconsideration. en-us Sat, 26 Sep 2020 11:38:51 +0530 Sat, 26 Sep 2020 11:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9488 Section 194-O requires e commerce operators to deduct TDS on amounts attributable to sales or services facilitated through their platforms, deeming direct payments by purchasers to participants as payments or credits by the operator. This deeming rule compels operators to include transactions not routed through them in the gross amount subject to deduction, creating implementation difficulties and potential inconsistency with the principle that sums deducted are deemed income of the deductee. The Board may issue guidelines to remove difficulties and representations have been made seeking reconsideration. Articles Income Tax Sat, 26 Sep 2020 11:38:51 +0530 https://www.taxtmi.com/article/detailed?id=9488