Amendment of Act 28 of 2016.

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....(3), the following proviso shall be inserted, namely:-- "Provided that the consideration received or receivable for specified services and for e-commerce supply or services shall not include the consideration, which are taxable as royalty or fees for technical services in India under the Income-tax Act, read with the agreement notified by the Central Government under section 90 or section 90A of....

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.... clause shall be inserted, namely:-- "(b) consideration received or receivable from e-commerce supply or services shall include-- (i) consideration for sale of goods irrespective of whether the e-commerce operator owns the goods; (ii) consideration for provision of services irrespective of whether service is provided or facilitated by the e-commerce operator.". (b) in section 191, in the pr....

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....n in clause (cb) of section 164 of the said Act to provide that for the purpose of defining e-commerce supply or service, "online sale of goods" and "online provision of services" shall include one or more of the following online activities, namely:-- (a) acceptance of offer for sale; (b) placing of purchase order; (c) acceptance of the purchase order; (d) payment of consideration; or (e....