Amendment of Act 28 of 2016.

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.... 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 Central Government under section 90 o....

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....d, 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, that it shall not include consideration for sale of such goods which are owned by a person resident in India or by a permanent establishm....