Section mapper · TDS and TCS
Section 194O of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on what an e-commerce platform pays you.
- Was
s.194O, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 8(v); s.393(4) Table: Sl. No. 11, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Sale of goods or provision of services by an e-commerce participant facilitated by an operator is serial number 8(v) of the section 393(1) table — 0.1% of the gross amount, no threshold.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
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