Notification no. 67 income tax amendment 15ca/15cb

NOTIFICATION NO. 68/2013 INCOME TAX  - INCOME-TAX (FIFTEENTH AMENDMENT) RULES, 2013 - INSERTION OF RULE 12BA AND FORM N0.63AA

https://chdca-professionals.2327533.n4.nabble.com/NOTIFICATION-NO-68-2013-INCOME-TAX-INCOME-TAX-FIFTEENTH-AMENDMENT-RULES-2013-INSERTION-OF-RULE-12BA-A-tp149.html

An Agreement and Agreed Note Signed Between India and Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (DTAA)

https://chdca-professionals.2327533.n4.nabble.com/An-Agreement-and-Agreed-Note-Signed-Between-India-and-Latvia-for-the-Avoidance-of-Double-Taxation-an-tp170.html

SAFE HARBOUR RULES FINALIZED AFTER CONSIDERING COMMENTS OF VARIOUS STAKE HOLDERS ; RULES TO BE APPLICABLE FOR 5 ASSESSMENT YEARS BEGINNING FROM ASSESSMENT YEAR 2013-14

https://chdca-professionals.2327533.n4.nabble.com/SAFE-HARBOUR-RULES-FINALIZED-AFTER-CONSIDERING-COMMENTS-OF-VARIOUS-STAKE-HOLDERS-RULES-TO-BE-APPLICA4-tp169.html

Income tax E-Filing update - FORM NO. 15CA relating to any paymnet chargeable to income tax to a non-resident not being a company, or to a foreign company) is available from 01/10/2013 on e-filing portal.Remitters may use the same.

NOTIFICATION 67 APPICABLE TO WHOM ?

As mentioned here

https://www.livemint.com/Money/hBxc33LNKshirgdjlelrRJ/Are-you-making-a-payment-to-a-nonresident.H T M L

Can someone please explain

1) Should I report the US$2.95 per month hosting I pay using my credit card to a hosting company in USA ?

2) I bought a toy for my friend's daughter from USA website for US$19.95 one time purchase should I mentioned it in form 15 CA/CB ?

3) My total expenditure online in USD for the last year did not exceed US$250  so should I report it in my income tax form ?

Where can I get more clarity on these issues please ?