Reverse charge for DSA services: banks and NBFCs must pay tax on services from individual DSAs located in taxable territory. Adds reverse charge liability for services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to a banking company or a non-banking financial company located in the taxable territory, making the bank or NBFC the recipient liable to pay tax. Also inserts Explanation clause (g) defining renting of immovable property to include allowing access, occupation, use, with or without transfer of possession or control, and includes letting, leasing, licensing or similar arrangements.