Section 24(x) and section 52

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Hi,

Whether section 24(x) meant for compulsory registration of ECO as a TCS (tax collector) or compulsory registration as a normal tax payer in respect of commission earned. Also whether threshold limit applicable to such ECO ( ie; whom provisions of section 52 apply) to register as a normal tax payer in respect of outward supplies made ie; commission?

thanks in advance
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