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Clause 161 - Bills - EQUALISATION LEVY - FINANCE BILL, 2016 - Clause 161 - 161. In this Chapter, unless the context otherwise requires,- (a) Appellate Tribunal means the Appellate Tribunal constituted under section 252 of the Incometax Act; (b) Asses .....

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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); (d) equalisation l .....

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fit or access that is obtained through the internet or any other form of digital or telecommunication network; (g) permanent establishment includes a fixed place of business through which the business of the enterprise is wholly or partly carried on; .....

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other service as may be notified by the Central Government in this behalf; (j) words and expressions used but not defined in this Chapter and defined in the Income-tax Act, or the rules made thereunder, shall have the meanings respectively assigned .....

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e amount of consideration for specified services received or receivable by a non-resident from a person resident in India and carrying on business or profession or from a non-resident having a permanent establishment in India. Sub-clause (2) provides .....

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