Amendment of Act 28 of 2016.

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....-- (i) in section 163, in sub-section (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....

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.... namely:-- 'section,-- (a) "specified circumstances" mean--'; (B) after clause (a) as so amended, the following 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, so, however, t....