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    <title>Seeks to amend notification No. 1137-F.T. dated 28.06.2017 so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)</title>
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    <description>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 &quot;renting of immovable property&quot; to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control.</description>
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      <description>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 &quot;renting of immovable property&quot; to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control.</description>
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