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Section 153 in Finance Act, 2020 [Entire Act]

letters and figures "Chapter, and to consideration received or receivable for e-commerce supply or services made or provided or facilitated on or after ... after clause (c), the following clause shall be inserted, namely:- '(ca) "e-commerce operator" means a non-resident who owns, operates or manages digital
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Section 194O in The Income Tax Act, 1961 [Entire Act]

Income Tax Act, 1961 194O. Payment of certain sums by e-commerce operator to e-commerce participant. (1) Notwithstanding anything to the contrary contained ... e-commerce operator" means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (c) "e-commerce participant" means
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Section 393 in The Income Tax Act, 2025 [Entire Act]

account of sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic ... this Chapter; (e) clause (d) shall not apply to any amount or aggregate of amounts received or receivable by an e-commerce operator
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Section 16 in Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017 [Entire Act]

E), dated 31.1.2019 (w.e.f. 7.11.2017).] [(i) An entity having equity participation by e-commerce marketplace entity or its group companies or having control ... E), dated 31.1.2019 (w.e.f. 7.11.2017).] Note:Foreign investment is not permitted in inventory based model of e-commerce. 15.2.4 Sale of services through
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