Articles by CA Harshal Sevak

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Equalisation Levy- Impact of Finance Act 2020

Posted by CA Harshal Sevak 20 January 2021 2579 Views

Equalisation 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

Posted by CA Harshal Sevak 18 January 2021 2190 Views

Equalisation 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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