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Abstract
With the start of the festive season, the spices of the promotional offers are also added by the e-commerce operators. These lucrative schemes not only draw the attention of the shoppers but also convert them into an actual purchaser. Customers also prefer to purchase their goods during these offer periods and try to grab the best deals out of it. This cashback is quite beneficial for every person, but sometimes it may put them in the coverage of taxation. In case of unawareness towards the applicable provisions on such cashback, the customers may become liable for Income Tax on such aggregate cashback. However, cashback is not taxable in every case their taxability is completely depended upon the nature of transaction entered by the person. This article is a humble attempt to put some light on this issue.