with effect from 01.04.2020

🔗 SECTION 194-O

👉🏻Applicable for 📲E-Commerce operator 🛒 for sale of goods or provision of service facilitated by it through its digital or electronic facility or platform @1️⃣%

✳️Exemption:- Individual and HUF Operator – Gross Sales < Rs. 500000 – Participant Provide PAN and Aadhar