TDS Section 194O — Payment by e-commerce operator to participant
FY 2025-26 · Rate 0.1%
What does this section cover?
TDS on gross amount of sale of goods/services facilitated by e-commerce platform paid to seller (participant).
Why this section: E-commerce platforms must deduct 0.1% on gross sale amount paid to sellers — built so digital economy contributes to TDS reporting.
Key facts
- Threshold
- ₹5,00,000 per FY (only for individual/HUF participants with PAN)
- Applicable for
- FY 2025-26
- Who deducts
- E-commerce operator (Amazon, Flipkart, Swiggy, Zomato, Meesho, etc.)
- Paid to
- Seller / service provider on the platform
- Statutory source
- Section 194O, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194O is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
Need a different section?
Describe the payment in plain English — “rent of plant”, “senior citizen interest”, “NRI dividend” — and the matcher will surface the right section.
Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.