This document discusses the Tax Deducted at Source (TDS) reimbursement process for Paytm merchants. It defines TDS as a tax deducted by the payer and remitted to the government, for which the payee receives credit. It outlines the required documents (Form 16A and commission invoice), processing time (25 days), applicable TDS rates (5% for marketing and PG fees, 2% for logistics), and steps to raise a reimbursement ticket, including uploading documents and submitting the ticket.

1. TDS Reimbursement Process
In this module, we will discuss:-
1. What is TDS?
2. Points to Remember
3. Steps to raise a ticket for TDS reimbursement

2. What is Tax Deducted at Source (TDS)?
• As per theIncomeTaxAct,aperson (deductor)who is liable to make a payment of a specific natureto any otherperson (deductee)
shall deduct tax at source and remit thesame into the accountof the CentralGovernment.Thedeductee, from whose the income
tax has been deducted at source, would be entitledto getthe credit of the amount so deductedon thebasis of Form26ASorTDS
certificateissuedby thedeductor.
• Form 16A will be provided by yourCA.
• TDS is filed on a Quarterly Basis.

3. PAYTMMALL
Points to Remember

4. Points to Remember
Documents requiredto raisethe TDS reimbursement claim -
• Please share Form 16A alongwith the Commission Invoice Number against which you have submitted the TDS .
• The Commission Invoiceis shared on your registered email ID by the 5th of every month for the sales made in the last month. You
can refer to it to pay the TDS amount.
ProcessingTime -
Once the merchant has shared all the details required for TDS reimbursement with us, we will validatethe details shared by him/her
and will reimburse the TDS amount within 25 working days if all the details are found to be correct.
In case of any discrepancy, we will update you with the same within the next few days.
Note - TDSisto bepaid only against the ‘TaxableValue’columnin theCommission Invoiceand notto bepaid for theGST componentmentioned separately

5. Points to Remember
The following ratesare applicable for TDS submission -
1. Marketplace MarketingFee @5% (Under Section 194H - IncomeTax Act)
2. Marketplace PG Fee@5% (Under Section 194H- Income Tax Act)
3. Marketplace LogisticCharge(Fee)@2% (Under Section 194C- IncomeTax Act)
4. FulfilmentCenterServices@ 2% (Under Section 194C- IncomeTax Act)
Note - TDSamount = TotalAmount [MarketingFees + PG Fee + Logistic Charge (Fee) + Fulfillment CenterCharge (if applied)] foroneQuarter

6. Points to Remember
You need to file the TDS on behalf of Paytme-commerce(asmentionedon the commission invoice) instead of one97 communication.
In case the TDS amount*doesnot match with the details available in our system, please share the correctTDS certificate along with
the correct CommissionInvoiceNumber toprocessthe reimbursement.Inshort,the TDS Amount calculated must match the Amount
mentionedin theTDS Certificatefor releasing the Reimbursement.
Note - TDSamount = TotalAmount [MarketingFees + PG Fee + Logistic Charge (Fee) + Fulfillment CenterCharge(if applied)] of oneQuarter

7. Steps to raise a ticket for TDS reimbursement
Click on the Support tab Click on Payments
To raise a ticket for TDS reimbursement,follow these steps -

8. Steps to raise a ticket for TDS reimbursement
Click on Document requests Click on Request TDS reimbursement

9. Steps to raise a ticket for TDS reimbursement
Read the instructionscarefully

10. Steps to raise a ticket for TDS reimbursement
1. Enter the commission invoicesnumber
against which the TDS reimbursement is
required here
2. Enter the description here
1
2

11. Steps to raise a ticket for TDS reimbursement
3. Upload the required documents
4. Click on Submit Ticket
(Note your ticket number for future references)
3
4

12. Thankseveryone!
For any query, pleaseraise a ticket usingthe Support tab on your sellerpanel.