194-O. Notwithstanding anything to the contrary contained in any of the provisions of Part B of this Chapter, where sale of goods or provision of services of an e-commerce participant is facilitated by an e-commerce operator
source https://www.caclubindia.com/articles/section-194o-tds-ecommerce-operator-44133.asp
source https://www.caclubindia.com/articles/section-194o-tds-ecommerce-operator-44133.asp
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