E commerce consideration rules broaden taxable online receipts while excluding amounts taxable as royalties or technical service fees. Amendments to the Finance Act, 2016 clarify that consideration for specified services and e commerce supplies excludes amounts taxable as royalty or fees for technical services under the Income tax Act and bilateral agreements; they broaden the definition of online sale of goods and online provision of services to include offer, order, payment and supply activities; and they treat e commerce consideration as including sales and services irrespective of operator ownership or facilitation while excluding amounts effectively connected to an Indian resident or Indian permanent establishment of a non resident. Section 191 is amended to make certain refundable amounts payable without interest.
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Provisions expressly mentioned in the judgment/order text.
E commerce consideration rules broaden taxable online receipts while excluding amounts taxable as royalties or technical service fees.
Amendments to the Finance Act, 2016 clarify that consideration for specified services and e commerce supplies excludes amounts taxable as royalty or fees for technical services under the Income tax Act and bilateral agreements; they broaden the definition of online sale of goods and online provision of services to include offer, order, payment and supply activities; and they treat e commerce consideration as including sales and services irrespective of operator ownership or facilitation while excluding amounts effectively connected to an Indian resident or Indian permanent establishment of a non resident. Section 191 is amended to make certain refundable amounts payable without interest.
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