1. See Central Board of Direct Taxes, Dep't of Revenue, Ministry of Finance, Gov't of India, Proposal for equalization levy on specified transactions;Ch;Report of the Comm. on Tax'n of E-Commerce,2016
2. Clause 4 (Amendment of Section 9;Explanation 2A,2018
3. New Nexus-based Concept of Significant Economic Presence, 45 Tax Plan;Id;Int'l Rev. (BNA),2018