Tax alert: Guidelines issued for TDS on payment by e-commerce operator has been saved
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Tax alert: Guidelines issued for TDS on payment by e-commerce operator
31 December 2023
The Central Board of Direct Taxes, vide Circular No. 20 of 2023 dated 28 December 2023, has issued guidelines under section 194-O of the Income-tax Act, 1961, in relation to the applicability of tax deduction provisions on payment/deemed payment made by an e-commerce operator to an e-commerce participant.
