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    <title>Buyer-Side ECO Must Collect TCS u/s 52 for Payments to Supplier-Side ECO in E-Commerce Transactions.</title>
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    <description>TCS liability u/s 52 - where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and the Supplier-side ECO is himself the supplier of the said supply - TCS is to be collected by the Buyer-side ECO while making payment to the supplier for the particular supply being made through it.</description>
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      <description>TCS liability u/s 52 - where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and the Supplier-side ECO is himself the supplier of the said supply - TCS is to be collected by the Buyer-side ECO while making payment to the supplier for the particular supply being made through it.</description>
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