Reverse charge on Direct Selling Agent services to banks and NBFCs now applies, taxing individual DSAs' supplies. Inserts a new entry treating services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to a banking company or an NBFC in the taxable territory as taxable under the Reverse Charge Mechanism, and adds a definition of 'renting of immovable property' to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control.