DT LDR - Equalisation Levy Summary - in 1 Page


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This document provides a concise, one-page summary of the Equalisation Levy, covering both the 6% levy introduced in 2016 and the 2% levy from 2020. It clearly outlines who is liable to pay, the types of services covered (including B2B and B2C e-commerce transactions), non-applicability conditions, deposit deadlines, and penalties for non-compliance. This guide is ideal for businesses and non-residents needing a quick overview of their obligations under the Equalisation Levy.

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DT (Final) Last Day Revision Summary Notes by CA Sanjay Zanwar. #pdf
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