Section - 10(50) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(50) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any income arising from any specified service provided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 comes into force 35[or arising from any e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2021] and chargeable to equalisation levy under that Chapter.
Explanation.—For the purposes of this clause, "specified service" shall have the meaning assigned to it in clause (i) of section 164 (of Income Tax Act, 1961) of Chapter VIII of the Finance Act, 2016.
×
