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    <title>TDS deduction by Restaurant on Zomato &amp; Swiggy Commission &amp; Other Charges ?</title>
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    <description>Where an online food aggregator collects payments, deducts commission and charges, and withholds tax under the e commerce withholding mechanism, the restaurant that receives net proceeds from the platform is not independently obligated to deduct TDS because the platform acts as the collecting intermediary and the operative payer responsible for withholding.</description>
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      <description>Where an online food aggregator collects payments, deducts commission and charges, and withholds tax under the e commerce withholding mechanism, the restaurant that receives net proceeds from the platform is not independently obligated to deduct TDS because the platform acts as the collecting intermediary and the operative payer responsible for withholding.</description>
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