Equalisation levy/Disallowance u/s 40 (a)(ib) of the Income Tax Act

RISHABH GUPTA , Last updated: 29 May 2020  
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History: Equalisation 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. Purpose of Equalisation levy: We alreadyhave releva

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RISHABH GUPTA
(CA)
Category Income Tax   Report

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