Definitions - Section 164 of the Finance Act, 2016

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..... ility or platform for online sale of goods or online provision of services or both (ii) E-Commerce Supply or Services online sale of goods owned by the e-commerce operator; or online provision of services provided by the e-commerce operator; or online sale of goods or provision of services or both, facilitated by the e-comm .....

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..... (iv) Online Online means a facility or service or right or benefit or access that is obtained through the internet or any other form of digital or telecommunication network. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TM .....

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