Tcs provision u/s206c

IS TCS PROVISION U/S206C APPLICABLE TO COMMISSION AGENT? EX. M/S ABC IS PARTNERSHIP FIRM (COVERED UNDER AUDIT U/S44AB). ACTING AS COMMISSION AGENT. WHO BUYS AGRICULTURE PRODUCTS FROM FARMERS AND SALES TO TRADERS. HE RECEIVE SALES PROCEEDS (PLUS COMMISSION) FROM TRADERS IN CHEQUE. AND HE PAYS CASH TO FARMER FOR ITS GOODS SOLD. HE SHOWS ONLY NET COMMISSION IN HIS BOOKS OF ACCOUNT. ( FIRM IS NOT THE PARTY OF THE CONTRACT) NOW QUESTION IS WHETHER FIRM IS LIABLE TO COLLECT TCS FROM THE FARMER? 2. WILL TRADER COLLECT T C S FROM ABC FIRM?