Section mapping · Payment of certain sums by e-commerce operator to e-commerce participant
Section 194-O (ITA 1961) → 393 + 400 + 402 (ITA 2025)
Section 194-O of the Income-tax Act, 1961 corresponds to sections 393 + 400 + 402 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 194-O Payment of certain sums by e-commerce operator to e-commerce participant | 393 Tax to be deducted at source |
| 400 Power of Central Government to relax provisions of this Chapter | |
| 402 Interpretation |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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