This document discusses the Tax Deducted at Source (TDS) reimbursement process for Paytm Mall merchants. It defines what TDS is and provides details on the required documents, processing timelines, and applicable TDS rates. It then outlines the steps a merchant needs to take to raise a ticket for TDS reimbursement, which includes downloading a format, filling it with invoice and certificate details, uploading the required documents, and submitting the ticket for processing within 25 working days.

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 the Income Tax Act, a person (deductor) who is liable to make a payment of a specified nature to any other
person (deductee) shall deduct tax at source and remit the same into the account of the Central Government. The
deductee, from whose the income tax has been deducted at source, would be entitled to get the credit of the amount
so deducted on the basis of Form 26AS or TDS certificate issued by the deductor
• Form 16A will be provided by your CA
• TDS is filed on a Quarterly Basis

3. PAYTM MALL
Points to Remember

4. Points to Remember
Documents required to raise TDS reimbursement claim -
• Please share Form 16A along with the Commission Invoice Number against which you have submitted the TDS
• Also share the credit notes if any issued to you
• The Commission Invoice is shared on your registered email ID by the 5th of every month for the sales made in the last
month. You can refer it to pay the TDS amount
Processing Time -
Once all the details by the merchant for TDS reimbursement have been shared with us, we will validate the details shared
by you and will reimburse the TDS amount within 25 working days, if all details shared by you are found to be correct
In case of any discrepancy, we will update you the same within the next few days
Note - TDS is to be paid only against the ‘Taxable Value’ column in the commission invoice and not to be paid for the GST component mentioned separately

5. Note -TDS amount = Marketing Fees + PG Fee + Logistic Charge (Fee) + Fulfillment Center Charge (if applied) – Credit note amount (if any issued)
Points to Remember
The following rates are applicable for TDS submission-
1. Marketplace Marketing Fee @ 5% (Under Section 194H - Income Tax Act)
2. Marketplace PG Fee @ 5% (Under Section 194H- Income Tax Act)
3. Marketplace Logistic Charge (Fee) @ 2% (Under Section 194C- Income Tax Act)
4. Fulfilment Center Services @ 2% (Under Section 194C- Income Tax Act)
In whose name will TDS be filed?
You need to file the TDS on behalf of Paytm e-commerce (as mentioned on the commission invoice) instead of one97 communication
In case the TDS amount* does not match the details available in our system, kindly share the correct TDS certificate along with the correct
Commission Invoice Number to process the reimbursement. In short, the TDS Amount calculated must match the Amount mentioned in the
TDS Certificate for releasing the Reimbursement
Ensure that you exclude the credit note amount from the TDS amount (if any credit note issued to you)

6. PAYTM MALL
Raising a ticket for TDS
reimbursement

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

9. Read the instructions carefully and click on Download format link
Steps to raise a ticket for TDS reimbursement

10. Invoice no/Credit note – It is the number of the commission invoice or credit note which is shared with you over email
Invoice amount – Total amount of the commission invoice or credit note
Financial year – It is the financial year for which you are requesting the TDS reimbursement
Quarter number – It is the quarter number for which you are requesting the TDS reimbursement
Certificate no – It is the number of TDS certificate which you have received after filing the TDS
Once you have filled the sheet, save the file.
Steps to raise a ticket for TDS reimbursement

11. 1. Enter here the commission invoices number
against which the TDS reimbursement is
required (you can use comma to separate
multiple values)
2. Enter the description here
3. Upload the required documents
- Filled sheet
- TDS certificate (Form 16A) or Form 26AS
- Credit notes if any
4. Click on Submit Ticket
(Note your ticket number for future reference)
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Steps to raise a ticket for TDS reimbursement
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12. Thanks everyone!
For any query, please raise a ticket using the Seller Helpdesk tab on
your seller panel.