Non-Taxable Online Recipient - Explain

Non-Taxable Online Recipient means

 

Non-Taxable Online Recipient means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory.

 

The expression governmental authority means an authority or a board or any other body, –

 

(i)         set up by an Act of Parliament or a State Legislature or

(ii)        established by any Government

 with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution.

 

 

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