Articles by CA Harshal Sevak
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Equalisation Levy- Impact of Finance Act 2020
CA Harshal Sevak 24 July 2020 at 09:27Equalisation levy was initially brought to impose tax on online advertisement including provision of digital advertising space on certain entities which did not have any physical presence in India but which earned revenue from Indian advertisers.
Equalisation Levy - Aggressive Move to Trap Digital Economy by India
CA Harshal Sevak 22 July 2020 at 10:02Equalisation Levy is to be charged at the rate of six per cent of the amount of consideration received or receivable by a non-resident.
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