Section 194O under the
Income-tax Act, 2025
TDS by e-commerce operator on sales/services of e-commerce participants
Topic
TDS by e-commerce operator on sales/services of e-commerce participants — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
0.1% of gross amount, NIL threshold — unchanged. The old 194-O(3) precedence machinery is preserved as Note 3: direct purchaser-to-participant payments are deemed paid by the operator; the operator is deemed the person responsible; and where 8(v) applies (or the transaction is exempt under 393(4) Sl. No. 11) no other TDS provision applies — except for advertising/other services. Note 4 gives 8(vi) (VDA) precedence over 8(v).
Source
Verified against bare text of s.393(1) Table Sl. No. 8(v) and Notes 3-4 in ICAI publication; corroborated by toolisky.com ('194O -> 393(1) Sl. 8(v)').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.