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[Cites 0, Cited by 0] [Section 393(b)] [Section 393] [Entire Act]

Union of India - Subsection

Section 393(b)(b) in The Income Tax Act, 2025

(b)any payment made by a purchaser of goods or recipient of services directly to an e-commerce participant for the sale of goods or provision of services or both, facilitated by an e-commerce operator, shall be deemed to be the amount credited or paid by the e-commerce operator to the e-commerce participant and this amount shall be included in the gross amount of such sale or services for the purposes of deduction of income-tax under this serial number;