Discuss the liability of tax deduction at source under the Income-tax Act, 1961 in respect of the following cases with reference to A.Y. 2022-23. (i) XY a partnership firm is selling its product 'R' through the E-commerce Platform provided by AB Ltd. (E-commerce Operator). AB Ltd., credited in its books of account, the account of XY on 28th February, 2022 by sum of ₹4,90,000 for the sale of product R, made during the month February, 2022. Mr. Rai, who purchased product 'R' through the platform provided by AB Ltd. made payment of ₹60,000 directly to XY on 21st February, 2022. (ii) ABC Ltd is a producer of natural gas. During the year it sold natural gas worth ₹26,50,000 to M/s Deep Co., a partnership firm. It also incurred ₹1,70,000 as freight for the transportation of gas. It raised the invoice and clearly segregated the value of gas as well as the transportation charges. (iii) ABC LLP paid job charges to XYZ, a partnership firm for doing embroidery work on the fabric supplied by the ABC LLP during the previous year 2021-22 as under: BILL NO.DATEAMOUNT ₹ 130-04-202127,000 5730-06-202125,000 10530-09-202128,000 15130-12-202132,000

Mr. Harsh furnishes the following details for the year ended on 31-03-2022: PARTICULARSAMOUNT (₹) Salary received from partnership firm (the same was allowed to the firm)8,50,000 Loss on sale of shares listed in stock exchange held for 18 months and the STT paid on the sale and acquisition6,00,000 Long term capital gain on sale of land5,00,000 Brought forward business loss of assessment year 2014-156,00,000 Loss of the specified business covered in Section 35AD3,50,000 Loss from house property2,50,000 Income from betting (gross)50,000 Loss from card games35,000 Compute the total income and show the item eligible for carry forward of Mr. Harsh for the assessment year 2022-23.

Mr. Sarthak is a member of HUF. It consists of himself, his wife Juhi and his major son Arjun and his minor daughter Aditi. Mr. Sarthak transferred his house property acquired through his personal income to the HUF without any consideration. On 01-10-2021, HUF is partitioned and such property being divided equally. Net annual value of the property for the Previous Year 2021-22 is ₹ 1,00,000. Determine the tax implications.