Income Tax Department
Ministry of Finance, Government of India
About Us
Organizations and Functions
Taxpayers’ Charter
Tax Laws & Rules
Acts
Rules
Circulars and Notifications
Forms/Downloads
Budget & Bills
How to deal with a transaction which is covered both under section 194-O as well as section 206C(1H)?
Subject
FAQs on TDS or TCS on sale or purchase of goods
etds-answer
If a transaction is covered both within the purview of Section 194-O as well as Section 206C(1H), tax is required to be deducted under Section 194-O. Once the e-commerce operator has deducted the tax on a transaction, the seller is not required to collect the tax under Section 206C(1H) on the same transaction.