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of <h1>India Updates Tax Rules: DSAs' Services to Banks, NBFCs Now Under RCM; Clarifies 'Renting of Immovable Property' Definition.</h1> The Government of India has amended Notification No. 13/2017- Union Territory Tax (Rate) to include services provided by individual Direct Selling Agents (DSAs) to banks or non-banking financial companies (NBFCs) under the Reverse Charge Mechanism (RCM). This amendment, effective from July 27, 2018, specifies that these services, when supplied by DSAs who are not part of a corporate body, partnership, or limited liability partnership, will be taxed under RCM. Additionally, the definition of 'renting of immovable property' has been clarified to include various forms of access and use arrangements.
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