Section 393(4); Table [For No Deduction at Source]-Payment by E-commerce Operator

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....961. Sl. No. TDS Provision Condition for No Deduction 11 Payment by an e-commerce operator to an e-commerce participant referred to in Section 393(1) [Table: Sl. No. 8(v)] No tax shall be deducted where the e-commerce participant is an Individual or HUF, the gross amount of sales or services during the tax year does not exceed Rs.5,00,000, and the participant ha....