Equalisation Levy
Section - 165A - Charge of equalisation levy on e-commerce supply of services
1[Charge of equalisation levy on e-commerce supply of services.165A. (1) On and from the 1st day of April, 2020, there shall be charged an equalisation levy at the rate of two per cent. of the amount of consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it-
(2) The equalisation levy under sub-section (1) shall not be charged-
| (i) | - | to a person resident in India; or |
| (ii) | - | to a non-resident in the specified circumstances as referred to in sub-section (3); or |
| (iii) | - | to a person who buys such goods or services or both using internet protocol address located in India. |
| (i) | - | Google Play store
ARTICLESHIP
08 June 2026
Internal & Taxation ArticleO P Bagla & Co LLP New Delhi CA Inter View Details
Featured
27 May 2026
Lead Conversion Executive / Sales Closing ExecutiveSMJ global advisors pvt ltd New Delhi B.Com View Details
26 May 2026
Senior Accountant cum purchase ManagerVardhaman Group of India Pimpri Chinchwad CA Inter View Details |
CAclubindia
