Amendment status not verified — confirm the current text below against the official source.
Collection of tax at source.— (1) Notwithstanding any thing to the contrary contained in this Act, every electronic commerce operator (here after in this section referred to as the ―operator‖), not being an agent, shall collect an amount calculated at such rate not exceeding one percent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made