Section 194-O of the Income-tax Act, 1961 (‘the Act’) provides that an e-commerce 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 platform.

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 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 clarity on multiple issues. Having received representations from various quarters, the CBDT Circular incorporates FAQs on varied issues.

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Pune head office address

7, Saraswati Heights,Behind Goodluck Cafe, Deccan Gymkhana, Pune -411004
Phone : +91-7722063311
Email : ang@angca.com

Pune branch office address

Tulasi Green, Office 1, B/H- D-Mart, Baner Road, Nandan Prospera Rd, Laxman Nagar, Baner, Pune, Maharashtra 411045
Phone : +91-9420442921
Email : ang@angca.com

Mumbai branch address

A.N GAWADE & CO  LLP
5B, Maker Bhavan, No 2, 5th Floor,S V Thackersy Marg,New Marine Lines,
Mumbai-400020.
Mobile : +91-8983424134
Email : ang@angca.com