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TMI BlogDefinitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... oner 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-commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Act, 1961 (43 of 1961); (f) online means a facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... *************** NOTES:- 1. Inserted vide Finance Act, 2020 dated 27-03-2020 2. Inserted vide Finance Act, 2020 dated 27-03-2020 3. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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