https://www.taxtmi.com/acts?id=39364 Amendments exclude from consideration for specified services and e commerce supply or services any amounts taxable as royalty or fees for technical services under the Income tax Act when covered by a notified treaty agreement; they define online sale/provision activities (offer, orders, payment, supply) and state that e commerce consideration includes payments for sale of goods or services regardless of the operator's ownership or direct provision. The exclusion and e commerce clarifications take retrospective effect; refund of specified excess payments is made without interest. en-us Mon, 01 Feb 2021 18:20:33 +0530 Thu, 04 Feb 2021 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39364 Amendments exclude from consideration for specified services and e commerce supply or services any amounts taxable as royalty or fees for technical services under the Income tax Act when covered by a notified treaty agreement; they define online sale/provision activities (offer, orders, payment, supply) and state that e commerce consideration includes payments for sale of goods or services regardless of the operator's ownership or direct provision. The exclusion and e commerce clarifications take retrospective effect; refund of specified excess payments is made without interest. Act-Rules Bills Mon, 01 Feb 2021 18:20:33 +0530 https://www.taxtmi.com/acts?id=39364