Amendment of Act 28 of 2016.

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..... mely: (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 Centra .....

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..... 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, that it shall not include consideration for sale of such goods which are owned by a person .....

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