<s>[INST] How to deal with a transaction which is covered both under section 194-O as well as section 206C(1H)? [/INST] ​If a transaction is covered both within the purview of Section 194-O as well as Section 206C(1H), tax is required to be deducted under Section 194-O. Once the e-commerce operator has deducted the tax on a transaction, the seller is not required to collect the tax under Section 206C(1H)​ on the same transaction. </s>