CBDT issues guidelines for Section 194-O of the Income – tax Act, 1961 (Circular No. 20/2023 dated 28/12/2023)

Circular No. 20/2023 dated 28/12/2023 issued, providing clarity on applicability of Section 194-O in a multiple e-commerce operator model framework.

The Circular is available at:
incometaxindia.gov.in/news/ciruclar-…

Details in the Press Release at:
pib.gov.in/PressReleaseIf…