TaxTMI 
TaxTMI 
CBDT issues guidelines under section 194-O of the Income-tax Act, 1961
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....BDT issues guidelines under section 194-O of the Income-tax Act, 1961 <br>News and Press Release<br>Dated:- 29-12-2023<br><BR>Section 194-O of the Income-tax Act, 1961 ('the Act') provides that an e-c....
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....ommerce operator shall deduct income-tax at the rate of one per cent of the gross amount of sale of goods or provision of service, or both, facilitated through its digital or electronic facility or pl....
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....atform. Vide CBDT Circular No. 20/2023 dated 28.12.2023 guidelines have been issued for removal of difficulties and clarity has been provided on various issues pertaining to applicability of section ....
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....194-O of the Act in a multiple e-commerce operator model framework, such as the Open Network for Digital Commerce (ONDC). The Circular details several types of situations with examples & provides clar....
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....ity on multiple issues. Having received representations from various quarters, the CBDT Circular incorporates FAQs on varied issues. The said Circular is available on www.incometaxindia.gov.in.<BR> ....
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....News - Press release - PIB....