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Section164
The Finance Act, 2016

Definitions

In force As on 10 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 4 provisions

Section 164 of the Finance Act, 2016 deals with definitions. 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; The Act was enacted on 27 Jun 2016.

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);
[(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);]

[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 provision of services, partly or wholly;]
(d)"equalisation levy" means the tax leviable on consideration received or receivable for any specified service [ore-commerce supply or services] under the provisions of this Chapter;
(e)"Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
(f)"online" means a facility or service or right or benefit or access that is obtained through the internet or any other form of digital or telecommunication network;
(g)"permanent establishment" includes a fixed place of business through which the business of the enterprise is wholly or partly carried on;
(h)"prescribed" means prescribed by rules made under this Chapter;
(i)"specified service" means online advertisement, any provision for digital advertising space or any other facility or service for the purpose of online advertisement and includes any other service as may be notified by the Central Government in this behalf;
(j)words and expressions used but not defined in this Chapter and defined in the Income-tax Act, or the rules made thereunder, shall have the meanings respectively assigned to them in that Act.

1. Inserted by the Finance Act, 2020 w.e.f.1-4-2020

1a. Inserted by the Finance Act, 2021, w.r.e.f. 1-4-2020.

2. Inserted by the Finance Act, 2020 w.e.f. 1-4-2020

Section 164, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 252 Appellate Tribunal

Referred to by 4

  1. s. 2 Income-tax
  2. s. First Schedule First Schedule
  3. Finance Act s. 6 Amendment of section 10
  4. Income-tax Act s. 10 Incomes not included in total income

Questions about Section 164

What does Section 164 of the Finance Act deal with?

Section 164 of the Finance Act is headed "Definitions". 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;

How do I find court cases under Section 164 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 164, section 164 Finance Act 2016, section 164 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 164 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 252 (Appellate Tribunal), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was Section 164 of the Finance Act enacted?

Section 164 of the Finance Act, cited as Finance Act 2016 164, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.