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of <h1>Section 164 defines key terms for equalisation levy, including e-commerce operator, specified services, and tax scope</h1> Section 164 defines terms for the Chapter on equalisation levy: it identifies the Appellate Tribunal and Assessing Officer roles, and the Board (tax authority). It defines 'e-commerce operator' as a non-resident owning, operating or managing an online platform; 'e-commerce supply or services' to include online sale of goods or provision/facilitation of services by the operator, with illustrative online activities (offer, order, payment, supply). 'Equalisation levy' is the tax on consideration for specified services or e-commerce supplies. Other defined terms include 'online,' 'permanent establishment,' 'prescribed,' 'specified service' (online advertising), and cross-references to the Income-tax Act for undefined terms.
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