Amendment of section 194-O.

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....amend section 194-O of the Income-tax Act relating to payment of certain sums by e-commerce operator to e-commerce participant. Sub-section (1) of the said section provides that notwithstanding anything to the contrary contained in any of the provisions of Part B of this Chapter, where sale of goods or provision of services of an e-commerce participant is facilitated by an e-commerce operator t....