Question ID :
44343
TDS on commission to e-commerce website operator
One of my client sell goods through e commerce website operator. The e-com company deduct TDS u/s 194-O on payment made to my client (sales proceeds). Further the e-com company also deduct it's commission.
Is section 194H applicable on such commission charged by ecom company or its is excluded vide provision of section 194O(3)?
Posted by
MADHUSUDAN KUMAR PODDAR
on
Aug 13, 2022
Filed Under
DIRECT TAXES
Answer ID :
83639
Please read the agreement very carefully. If it is commission which is being retained by the E- commerce operator then TDS may be applicable on the commission. 194O safeguards the seller from further deduction of tax on the amount on which e-com company has deducted tax but does not give relief to the payer of commission from deduction of tax at source.
Posted by
CA. JHA SHANKAR KUMAR on
Aug 20, 2022
Answer ID :
83671
TDS to be deducted under section 194C/194H as the case may be
Posted by
CA JEET REWRI on
Aug 31, 2022