1. The document discusses the Tax Deducted at Source (TDS) reimbursement process for merchants selling on Paytm Mall. It defines what TDS is and the applicable rates. 2. To raise a ticket for TDS reimbursement, merchants need to provide the Form 16A, commission invoice number, and calculate TDS amount paid against the taxable value. 3. Once submitted, Paytm Mall will validate the details and reimburse the TDS amount within 15 working days if correct, or update the merchant within days if there is any discrepancy.

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. Thedeductee, 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. PAYTMMALL
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 .
• 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 15 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. 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)

6. Points to Remember
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.
Note -TDS amount = Total Amount [Marketing Fees + PG Fee + Logistic Charge (Fee) + Fulfillment Center Charge( if applied)] of one Quarter.

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 instructions carefully

10. Steps to raise a ticket for TDS reimbursement
1. Enter here the commission invoices number
against which the TDS reimbursement is
required
2. Enter the description here
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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 reference)
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12. Thankseveryone!
For any query, please contact our support team at 7210143437 between 10 am to 9 pm.