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....r of Income-tax or Joint Commissioner of Income-tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter; (c) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); 1[(ca) "e-c....

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.... of purchase order; or (c) acceptance of the purchase order; or (d) payment of consideration; or (e) supply of goods or provision of services, partly or wholly;] (d) "equalisation levy" means the tax leviable on consideration received or receivable for any specified service 2[or e-commerce supply or services] under the provisions of this Chapter; (e) "Income-tax Act" means the Income-tax A....