Amendment of Act 28 of 2016.

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....of goods or online provision of services or both; (cb) "e-commerce supply or services" means- (i) online sale of goods owned by the e-commerce operator; or (ii) online provision of services provided by the e-commerce operator; or (iii) online sale of goods or provision of services or both, facilitated by the e-commerce operator; or (iv) any combination of activities listed in clause (i), (ii) or clause (iii);'; (B) in clause (d), after the words "specified service", the words "or e-commerce supply or services" shall be inserted; (iii) in section 165, for the marginal heading, the following marginal heading shall be substituted, namely:- "Charge of equilisation levy on spe....

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....ich targets a customer, who is resident in India or a customer who accesses the advertisement ^2[though] internet protocol address located in India; and (ii) sale of data, collected from a person who is resident in India or from a person who uses internet protocol address located in India.'; (v) in ^3[section] 166, in sub-section (1), for the words "equalisation levy", the words, brackets and figures "equalisation levy referred to in sub-section (1) of section 165" shall be substituted; (vi) in section 166, for the marginal heading, the following marginal heading shall be substituted, namely:- "Collection and recovery of equalisation levy on specified services."; (vii) after section 166, the following section ....

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....e words "assessee or e-commerce operator" shall be substituted; (ix) in section 168,- (i) in sub-section (1),- (A) for the word "assessee" wherever it occurs, the words "assessee or e-commerce operator" shall be substituted; (B) in clause (b), for the words "sum deductible", the words "sum deductible or payable, as the case may be," shall be substituted; (C) in clause (c), for the word and figures "section 166", the words, figures and letter "section 166 or section 166A" shall be substituted; (D) in the proviso, for the word "statement", the words "statement or revised statement" shall be substituted; (ii) in sub-section (2), for the word "assessee", the words "assessee or ecommerce o....

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....n, or interest, if any, in accordance with the provisions of section 170, a penalty equal to the amount of equalisation levy that he failed to pay; and"; (xiii) in section 172, for the word "assessee", the words "assessee or e-commerce operator" shall be substituted; (xiv) in section 173,- (i) in sub-section (1), for the word "assessee", the words "assessee or e-commerce operator" shall be substituted; (ii) in sub-section (2), for the word "assessee", the words "assessee or e-commerce operator" shall be substituted; (xv) in section 174, in sub-section (1), for the word "assessee", the words "assessee or e-commerce operator" shall be substituted; (xvi) in section 175,- (i) in sub-section (1), for the wo....