Buyer-Side ECO Must Collect TCS u/s 52 for Payments to Supplier-Side ECO in E-Commerce Transactions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.....