Just a moment...

⚠✕
❮ Top
☎ Help
🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Manuals - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
    Topics: ?
    Topics / Manual Categories
    ---- All Topics----❯
    • ---- All Topics----
    Sort By: ?
    In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
    RelevanceDefaultTopic
    Showing Records
    collapse
    Scroll To Chapter:
    ---- All Chapters ----❯
        No Records Found
        ❮
        ❯
        ❯❯
        MaximizeMaximizeMaximize
        0 / 200
        Expand Note
        Add to Folder

        No Folders have been created

          +

          Are you sure you want to delete "My most important" ?

          NOTE:

          Open Link
          Manuals
          Showing Results for :
          Reset Filters
          Results Found:
          AI TextQuick Glance by AIHeadnote
          Show All SummariesHide All Summaries
          No Records Found

          Manuals

          Back

          All Manuals

          Showing Results for :
          Reset Filters
          Showing
          Records
          ExpandCollapse
            No Records Found

            Manuals

            Back

            All Manuals

            Showing Results for : Reset Filters
            Case ID :

            📋
            Contents
            Note

            Note

            -

            Bookmark

            print

            Print

            Print Options

            Login to TaxTMI
            Verification Pending

            The Email Id has not been verified. Click on the link we have sent on

            Didn't receive the mail? Resend Mail

            Don't have an account? Register Here

            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

            Provisions expressly mentioned in the judgment/order text.

            <h1>Finance Act 2016: Key Terms for Equalisation Levy on Digital Transactions Explained, Including E-Commerce Operator and Specified Services.</h1> Section 164 of the Finance Act, 2016, defines key terms related to the Equalisation Levy in international taxation. An 'E-Commerce Operator' is a non-resident managing a digital platform for online sales or services. 'E-Commerce Supply or Services' includes online sales or services by the operator, involving activities such as order acceptance and payment. 'Specified Services' cover online advertisements and related digital advertising services. 'Online' refers to any service or access obtained via the internet or digital networks. These definitions guide the application of the Equalisation Levy on digital transactions.

            You may also like:

            Topics

            ActsIncome Tax
            No Records Found
            Next ➔