Amendment to Section 122: electronic commerce operators liable to collect tax at source are now expressly specified. The amendment replaces the words in sub section (1B) of section 122 to specify electronic commerce operators who are liable to collect tax at source under section 52, thereby narrowing the provision's scope; it is stated to have effect from 1 October 2023 and to come into force from 1 November 2024 by notification No. 17/2024 Central Tax dated 27 09 2024.