https://www.taxtmi.com/circulars?id=67060 Section 194-O mandates 1% withholding by the e-commerce operator on the gross amount of sales or services at the time of credit, payment or deemed payment. The operator who makes the final payment or deemed payment to the seller must deduct, deposit tax, file Form 26Q and issue Form 16A. Gross amount includes transaction-linked fees (shipping, packaging, convenience, commissions) and platform fees where linked; GST or state levies separately indicated may be excluded if deduction is on credit. Purchase-return adjustments and treatment of seller versus ECO discounts are specified. en-us Thu, 28 Dec 2023 00:00:00 +0530 Wed, 11 Feb 2026 15:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67060 Section 194-O mandates 1% withholding by the e-commerce operator on the gross amount of sales or services at the time of credit, payment or deemed payment. The operator who makes the final payment or deemed payment to the seller must deduct, deposit tax, file Form 26Q and issue Form 16A. Gross amount includes transaction-linked fees (shipping, packaging, convenience, commissions) and platform fees where linked; GST or state levies separately indicated may be excluded if deduction is on credit. Purchase-return adjustments and treatment of seller versus ECO discounts are specified. Circulars Income Tax Thu, 28 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67060