alleryStart learning →Who must collect tax at source under section 52?
AE-commerce operator
BGovernment department
CLocal authority
DGoods transport agency
Answer & Solution
Correct answer: A. E-commerce operator
Section 52 puts the collection duty on the electronic commerce operator for supplies made through it.
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Related questions
Under section 53, CGST credit used for IGST dues makes central tax collected?When central tax credit pays IGST, the Centre transfers the sum to which account?The power to collect TCS operates without prejudice to what?Interest on a TCS mismatch added to a supplier's liability follows which provision?Rectification of a TCS statement is barred after the due date of which month?Who claims credit in the cash ledger of the amount an operator collected?The operator's annual TCS statement is due before which date after the year ends?Within how many days after month-end must the operator pay collected TCS?