Equalisation levy

Equalisation levy for online advertisement paid to non resident. I paid rs 90 thousand to facebook and 80 thousand  to other online website.is equalisation levy payable?

Replies (1)
no u r not required to deduct as both are diff NRs and ur amount is less than rs.1lac in each so u r not required.

also if any of the NR has permanent establishment in India than also u r not required irrespective of the amount u pay...

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