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Articles by CA Harshal Sevak

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Equalisation Levy- Impact of Finance Act 2020

  CA Harshal Sevak    24 July 2020 at 09:27

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.

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Posted in GST |   2133 Views

Equalisation Levy - Aggressive Move to Trap Digital Economy by India

  CA Harshal Sevak    22 July 2020 at 10:02

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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Posted in Income Tax  6 comments |   1806 Views