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Equalisation levy/Disallowance u/s 40 (a)(ib) of the Income Tax Act
RISHABH GUPTA 29 May 2020 at 10:07Equalisation Levy was introduced in India in 2016, with the intention of taxing the digital transactions i.e. the income accruing to foreign e-commerce companies from India. It is aimed at taxing business to business transactions.
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