Definitions.164. In this Chapter, unless the context otherwise requires,— (
a) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; (
b) "Assessing Officer" means the Income-tax Officer or Assistant Commissioner of Income-tax 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 1963);
4[(
ca) "e-commerce operator" means a non-resident who owns, operates or manages digital or electronic facility or platform for online sale of goods or online provision of services or both; (
cb) "e-commerce supply or services" means— (
i) online sale of goods owned by the e-commerce operator; or (
ii) online provision of services provided by the e-commerce operator; or (
iii) online sale of goods or provision of services or both, facilitated by the e-commerce operator; or (
iv) any combination of activities listed in clause (
i), (
ii) or clause (
iii);]
4a[Explanation.—For the purposes of this clause, "online sale of goods" and "online provision of services" shall include one or more of the following online activities, namely:— (
a) acceptance of offer 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 provi
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