Section 194O TDS on E-Commerce (2026): 0.1% Rate, Rs 5 Lakh Threshold & Section 393 Explained
Section 194O makes e-commerce platforms deduct 0.1% TDS on the gross value of sales before paying sellers. Individuals and HUFs pay nothing until sales cross Rs 5 lakh a year on a platform. Rate, threshold, worked examples and the new Section 393 number.