Definitions.

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..... x or Deputy Commissioner 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 .....

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..... for sale; or (b) placing of purchase order; or (c) acceptance of the 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; ( .....

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..... e Income-tax Act, or the rules made thereunder, shall have the meanings respectively assigned to them in that Act. ************ 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 .....

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