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    <title>Amendment of section 122.</title>
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    <description>The amendment substitutes the wording of the sub section to limit its applicability to electronic commerce operators who are liable to collect tax at source under the Act, thereby confining the sub section&#039;s regulatory duties and compliance obligations to operators subject to the tax collection at source regime.</description>
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      <description>The amendment substitutes the wording of the sub section to limit its applicability to electronic commerce operators who are liable to collect tax at source under the Act, thereby confining the sub section&#039;s regulatory duties and compliance obligations to operators subject to the tax collection at source regime.</description>
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